- AMS supplied medical staff to healthcare providers and treated reimbursed employment costs as VAT exempt.
- HMRC determined both employment costs and commission were taxable, issuing VAT assessments.
- AMS was not state-regulated and did not meet the requirements for VAT exemption under Note 8 of Group 7, Schedule 9 VATA.
- The FTT found the supply of staff was not ‘closely related’ to the supply of medical care and dismissed the appeal.
- The appeal was unsuccessful; all consideration received by AMS was subject to VAT.
Source: rossmartin.co.uk
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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