- Truth Recruitment Ltd lost its appeal against HMRC; its care home staffing services are not VAT exempt.
- The carers provided were neither registered/enrolled in specified medical professions nor directly supervised by such persons, as required for exemption under VATA 1994.
- The tribunal ruled that the VAT exemption does not apply based on the status of the care home or other suppliers.
- The company’s supplies are therefore standard rated for VAT purposes.
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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