taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue

Mike Commins

ARTICLES
Supplies of hearing aids

MIKE COMMINS of Accounting and Financial Services (Rochdale) Ltd reports a recent decision.

THE APPELLANT, MR Rowe, was a self-employed hearing aid dispenser who operated from a retail outlet, supplying hospital patients with hearing aids and also working in a similar capacity in doctors' surgeries.

05 February 2003
Show
12
Results
Subscribe
READERS' FORUM premium icon
Read All
Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums
DEADLINE DATES
CASES premium icon
Read All
Nitrous oxide is not food Did HMRC use its best judgment to issue assessment? More time to make judicial review application granted Tribunal accedes to HMRC strike-out request Coronavirus support scheme payments incorrectly claimed
MOST POPULAR
This week's opinion: 9 October 2025 Guide to missing trader fraud and the Kittel principle Families face new inheritance tax pressures Corporation tax deductions on pension contributions Personal liability notices – a growing risk
Copyright © 2025 LexisNexis
back to top icon