- HMRC ruled locum doctor supplies to Isle of Wight NHS Trust were not VAT exempt.
- The Trust appealed, and the First-tier Tribunal found the exemption applied.
- The Tribunal determined the exemption covers deputies for registered medical practitioners.
- The Tribunal found the exemption conflicts with the EU VAT Directive but allowed the Trust’s appeal.
Source: taxscape.deloitte.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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