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Spectrum Community Health CIC – single or multiple supply?

08 July 2024 / Scott Harwood
Issue: 4944 / Categories: Comment & Analysis , HMRC , Legislation , VAT , VAT
181107
Single or multiple?

Key points

  • Spectrum’s pharmacies operate in a similar fashion to the high street.
  • It applied to register for VAT in the belief it was making some taxable supplies at the zero rate of VAT. HMRC said it was making a single exempt supply.
  • The First-tier Tribunal found that Spectrum was making a single supply of ‘primary healthcare or health and social care’.
  • The Upper Tribunal accepted where medical services were the predominant supply in a single supply contract then the other services would also be.
  • The decision could affect a wide array of non-medical services delivered by workers who are not necessarily supervised by registered medical professionals.

Spectrum Community Health CIC (Spectrum) provides a range of care and related services in prisons. Its work is based on the principle that those incarcerated should still have access to the same NHS funded services that the wider public enjoy in the community. ...

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