- The UK First-Tier Tax Tribunal clarified VAT exemption rules for medical service supplies.
- A medical staffing business supplied nurses and care assistants to private hospitals and care homes.
- The business treated staff cost reimbursements as VAT exempt, only charging VAT on commission.
- The Tax Tribunal ruled the supplies were not VAT exempt because the business was not a state regulated institution.
- The taxpayer also failed to prove agency nurses were indispensable and closely related to medical care for VAT exemption.
Source: news.bloombergtax.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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