RCB/17/20 VAT liability of private sonography services – First-tier Tribunal DecisionRevenue & Customs Brief, Issue 17. 30 October 20201 Purpose of this briefThis brief clarifies HMRC's policy concerning the VAT treatment of ultrasound scanning services for pregnant women (baby scanning) following the First-tier tribunal's (FTT) decision in Window to the Womb (Franchise) Ltd and others v HMRC (Decision No: TC07687).This brief clarifies how other businesses providing similar supplies will be treated. It also invites anyone who considers that they have received an incorrect ruling prior to that decision to seek a corrected ruling and a refund of any tax incorrectly overpaid.2 Who should read thisOrganisations that make supplies of private sonography services and their advisers.3 VAT liability backgroundSupplies of certain health services provided outside hospitals and other institutions are exempt from VAT under Item 1 of
Revenue & Customs Brief, Issue 17. 30 October 2020
This brief clarifies HMRC's policy concerning the VAT treatment of ultrasound scanning services for pregnant women (baby scanning) following the First-tier tribunal's (FTT) decision in Window to the Womb (Franchise) Ltd and others v HMRC (Decision No: TC07687).
This brief clarifies how other businesses providing similar supplies will be treated. It also invites anyone who considers that they have received an incorrect ruling prior to that decision to seek a corrected ruling and a refund of any tax incorrectly overpaid.
Organisations that make supplies of private sonography services and their advisers.
Supplies of certain health services provided outside hospitals and other institutions are exempt from VAT under Item 1 of
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.