- The FTT ruled in favor of Isle of Wight NHS Trust, confirming that the provision of locum medical practitioners is exempt from VAT under the Value Added Tax Act 1994.
- The exemption applies under Item 5, which covers the provision of a deputy for a registered medical practitioner.
- HMRC argued that the exemption should only apply to the actual provision of medical care, not to locum providers supplying staff.
- The FTT disagreed, stating that Item 5 was intended to provide a broader exemption beyond just out-of-hours GP services.
- The FTT concluded that a conforming interpretation with the Principal VAT Directive was not necessary in this case.
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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