Medical care provided by subcontractors
Insurance provided with car hire was separate supply.
The UT decision in University of Cambridge was a welcome one for partially exempt bodies with similar types of investment funds that derive income or capital for their overall economic benefit, report Nicholas Gardner and Shayaan Zaraq Bari (Ashurst).
Holding companies and input tax
A warranty for mechanical breakdown is an insurance product
Forfeiture under a sale and leaseback
Is the transport of human organs and samples exempt?
Gaming machines and the ‘element of chance’
A recent tribunal decision on input tax recovery has implications for the exempt cultural sector, writes Graham Elliott (City & Cambridge Consultancy)