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A bad month for dentists!

30th Jul 2018
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(Cultural trivia – Did you know that Roger Taylor, of Queen, trained as a dentist? He will be pleased he pursued a different career!)

HMRC have recently written to associate dentists in relation to their employment status. The response within the profession as been very negative, as evidenced by this article: https://www.dentistry.co.uk/2018/04/05/hmrc-sends-letters-associate-dent...

And then the European Court has released its decision in the case of DPAS Ltd, addressing the VAT liability of monthly payments received from private patients. The case was originally heard at the First Tier Tribunal in 2013. This discussed the VAT liability issue, and also considered whether DPAS’ new contractual arrangements constituted ‘abusive practice.’ The FTT allowed the Appeal, HMRC appealed, and the matter found its way to the ECJ.

The ECJ concluded that the exemption for financial services cannot apply to the supplies made. The decision is here: http://curia.europa.eu/juris/document/document_print.jsf?doclang=EN&text...

 

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