- 1st Alternative Medical Staffing Ltd supplied nurses and care assistants to hospitals and care homes and disputed £221,325 in VAT assessments.
- The Tribunal found the company was not a “state regulated institution” during the relevant VAT periods, as it was not registered with the Care Quality Commission at that time.
- Indirect compliance with CQC requirements via client contracts did not meet the statutory regulation requirement for VAT exemption.
- The Tribunal acknowledged agency nurses are essential to medical care but found that exempting commercial providers would distort the market.
- The appeal was dismissed; the supplies were held to be taxable, not VAT exempt.
Source: bailii.org
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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