Revenue and Customs Brief 3 (2019): VAT zero-rating of transport of disabled passengers
This brief clarifies that HMRC's policy on the scope of the VAT zero rate for transport services has not changed.
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This brief clarifies that HMRC’s policy on the scope of the VAT zero rate for transport services has not changed following the Upper Tribunal decision in Jigsaw Medical Services Limited (2018) UKUT 0222.