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Decision Number: |
TC 05126 |
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Appellant:
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Iansyst Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Abigail MCGREGOR
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Date Of Decision:
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01/06/2016 |
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Main Category:
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VAT - ZERO-RATING |
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Main Subcategory:
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Drugs, medicines, aids for the handicapped |
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Notes:
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VAT – Zero-rating for equipment or appliances designed solely for use by handicapped persons- Value Added Tax Act 1994, Sch 8, Group 12, item 2(g) – whether mobile device with software installed met the requirements – yes, appeal allowed |
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Decision(s) to Download:
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TC05126.pdf 
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