Future Health Technologies Ltd v HMRC

Hospital and medical care

In Future Health Technologies Ltd v HMRC (ECJ Case C-86/09) a company (F) collected tested processed and stored umbilical cord blood stem cells for future therapeutic use. Initially HMRC accepted that F’s supplies of collection and testing qualified for exemption under VATA 1994 Sch 9 Group 7 Item 8. However it subsequently issued a ruling that F was making supplies of storage services on which VAT was chargeable.

F appealed contending that...