The FTT has released its decision in Clatterbridge Pharmacy Limited v HMRC. It allowed Clatterbridge’s appeal against HMRC’s decision, holding that supplies of cancer drugs to patients in their own homes were zero rated for VAT purposes.
The decision is important in clarifying the application of the zero rate to injectable medication (including IV drugs) where these are given to patients at home. This form of outpatient treatment is increasingly important in the NHS particularly for cancer patients.
Owain Thomas KC acted for Clatterbridge and was instructed by Adam Rycroft of KPMG.
The full judgment is available here.
