Market leading insight for tax experts
View online issue

HMRC v Jigsaw Medical Services

In HMRC v Jigsaw Medical Services [2018] UKUT 222 (17 July 2018) the UT adopted a narrow interpretation of the circumstances in which zero-rating may apply to the supply of ambulance services.

Jigsaw provided ambulance services. These services are usually exempt under VATA 194 Sch 9 group 7 item 11 as ‘transport services for sick or injured persons in vehicles specially designed for that purpose’. It was accepted that patient transport services are both exempt and zero-rated and that zero-rating takes precedence under VATA 1994 s 30.

The issue was whether the same applied to emergency services. This depended on the interpretation of VATA 1994 Sch 8 Item 4 note 4D. The UT considered that note 4D required consideration ‘of what might be achieved in terms of passenger capacity were the features enabling a wheelchair safely to be carried to be removed’. In the UT’s view this...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.