Commentary

BB/13B/05 VAT and supplies of staff—update on the case of University Court of the University of Glasgow (EDN/03/0109)

Part V16 Forms and other HMRC material

BB/13B/05 VAT and supplies of staff—update on the case of University Court of the University of Glasgow (EDN/03/0109)

BB/13B/05 VAT and supplies of staff—update on the case of University Court of the University of Glasgow (EDN/03/0109)

Business Brief, Issue 13. 5 July 2005

This Business Brief article is published in response to enquiries we have received following the Tribunal's decision in the case of University Court of the University of Glasgow and clarifies HM Revenue & Customs' position.

The Tribunal looked at two matters—

  1.  

    —     whether income that the University received in return for making medically-registered staff available to work at certain NHS Trusts, was consideration for standard-rated supplies of staff or exempt supplies of medical care; and

  2.  

    —     whether

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