In DPAS, the UT decided to refer questions to the CJEU on the scope of the exemption for transactions concerning payments and transfers. In Fairway Lakes Ltd, the UT considered the VAT position where a company contracts to build a holiday lodge and to procure a lease from an associated company. In Control Systems, the UT held that it was necessary for a taxpayer to apportion input VAT incurred on general overheads between its taxable supplies and outside the scope activities. In General Healthcare, the UT held that the taxpayer was making a single supply of exempt medical care, not separate supplies of prostheses and medical care.
