Evans
| Jurisdiction | UK Non-devolved |
| Judgment Date | 18 October 1976 |
| Date | 18 October 1976 |
| Court | Value Added Tax Tribunal |
VAT Tribunal
Registration - Nurse - Qualified acupuncturist - Treatment by acupuncture provided by state registered nurse - Whether exempt from tax - schedule 5 group 7Finance Act 1972, Sch. 5, Grp. 7, item 1(e) (now schedule 6 group 7VATA 1983, Sch. 6, Grp. 7, item 1(e)).
The appellant was a state registered nurse, with doctorates in acupuncture conferred on him by the College of Acupuncture and the College of Chinese Acupuncture UK, working as an acupuncturist. The Commissioners concluded that supplies of acupuncture treatment were not exempt from tax, falling outside the exemptions in schedule 5 group 7Finance Act 1972, Sch. 5, Grp. 7, and in view of the value of the supplies, registered the appellant as a taxable person. The appellant maintained that his supplies of acupuncture treatment were exempt under group 7Grp. 7, item 1(e) because he was a state registered nurse.
Held, dismissing the taxpayer's appeal:
1. On a proper construction of schedule 5 group 7Finance Act 1972, Sch. 5, Grp. 7, exemption applied only to services supplied by the persons specified therein in the course of their vocations, professions or businesses as such.
2. Since acupuncture treatment was not within the scope of the work of a state registered nurse, the appellant's supplies of those services were taxable supplies.
[The Tribunal set out the facts as summarised above and continued as follows.]
The Tribunal have carefully considered the arguments most ably expressed … and will now deal with them on the basis of the two submissions put forward by [the appellant].
With regard to the interpretation of the wording of schedule 5 group 7Grp. 7 item 1, the Tribunal do not consider that any words need to be added or read into such wording to discover the intention of Parliament. Both advocates have invited us to make a commonsense approach to the problem and this we intend to do. Accordingly we are of the opinion that schedule 5 group 7Sch. 5, Grp. 7, item 1 must be construed to be limited to services supplied both by the persons therein set out and in the course of their professions, vocations or businesses as such. Otherwise, it is our view that the exempting provisions of schedule 5 group 7Grp. 7 would amount to an absurdity and on this point we consider that we should follow the dicta of Lindley L.J. inThe Duke of...
To continue reading
Request your trial
-
Allergycare (Testing) Ltd
...Services Ltd VAT[1995] BVC 222 Eastbourne Town Radio Cars Association v C & E CommrsVAT[2001] BVC 271 Evans VAT(1976) VATTR 175; (1976) 1 BVC 1050 Elder Home Care Ltd VATNo. 11,185; [1994] BVC 709 Land t/a Crown Optical Centre VATNo. 15,547; [1998] BVC 2277 Tolsma v Inspecteur der Omzetbela......
-
Bio Oil Research Ltd
...were referred to in the decision: Beecham Foods Ltd v C & E Commrs UNK(1972) 1 All ER 498 Duke of Buccleuch ELR(1889) 15 PD 86 Evans VAT(1976) 1 BVC 1050 R v Ramsgate (Inhabitants) ENR(1827) 6 B & C 712 Zero-rating - Drugs, medicines etc. - Evening primrose oil - Whether product "any goods"......