Mainpay Ltd provided medical consultants and GPs to Accident and Emergency Agency Ltd (A&E), an agency, which in turn contracted with NHS Trusts to provide the doctors, who worked in hospitals run by the NHS Trusts. Mainpay argued that the services it supplied to A&E were medical care and VAT exempt. Both the First-tier Tribunal and the Upper Tribunal held that the services supplied by Mainpay were supplies of staff and subject to VAT at the standard rate.
Source Deloitte
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