The taxpayer contracted to supply medically qualified personnel to an intermediary recruitment agency company who then supplied the consultants and GP specialists on to hospital clients, generally NHS trusts. The taxpayer was arguing that it was making an exempt supply of medical care (VATA 1994 Schedule 9 Group 7 and Article 132(1)(c) of the VAT Directive).
Source KPMG
See also
- C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision
- C-434/05 (Horizon College) – A teacher providing education on a temporary basis may constitute a VAT-exempt transaction
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
