Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners

• The case involves an appeal by Isle of Wight NHS Trust against a decision by HM Revenue and Customs regarding Value Added Tax.
• The decision in question was issued on 3 August 2021, concerning the supply of locum medical practitioners.
• The Tribunal was held at Taylor House, London, from 11 to 13 June 2025, with the judgment given on 16 September 2025.
• The appeal is a lead case involving multiple NHS Trusts and other recipients of locum supplies.
• The Tribunal endorsed directions to stay related appeals until 60 days after the decision in this case.
• The case involves complex legal and factual issues, including the interpretation of VAT exemption under Item 5, Group 7, Schedule 9, Value Added Tax 1994.
• The Tribunal acknowledged the detailed preparation and presentation by both parties’ legal representatives.

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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