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FTT decides ambulance services qualify for zero-rating (E-Zec Medical Transport Services Ltd v HMRC)

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Published on: 14 September 2022
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In E-Zec Medical Transport Services Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that non-emergency ambulances could qualify for zero-rating, rather than being treated as exempt from VAT.

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Jurisdiction(s):
United Kingdom

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