Supply of consultants by umbrella company was not exempt medical care
In Mainpay Ltd v HMRC [2021] UKUT 270 (TCC) (2 November 2021) the Upper Tribunal (UT) upheld the decision of the FTT that supplies made by an umbrella company which employed consultants and GPs did not fall within the VAT exemption for medical care and were therefore standard-rated.
Mainpay employed consultants and GPs which it supplied to an intermediary agency and which in turn supplied the doctors to various clients (usually NHS trusts). The FTT had decided in HMRC’s favour that Mainpay’s services did not fall within the scope of the exemption for medical care. The taxpayer now appealed to the Upper Tribunal.
There were six grounds of appeal but the first three were closely interconnected. The FTT had concluded that a key issue in the appeal was whether the NHS Trusts had the power of...
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Supply of consultants by umbrella company was not exempt medical care
In Mainpay Ltd v HMRC [2021] UKUT 270 (TCC) (2 November 2021) the Upper Tribunal (UT) upheld the decision of the FTT that supplies made by an umbrella company which employed consultants and GPs did not fall within the VAT exemption for medical care and were therefore standard-rated.
Mainpay employed consultants and GPs which it supplied to an intermediary agency and which in turn supplied the doctors to various clients (usually NHS trusts). The FTT had decided in HMRC’s favour that Mainpay’s services did not fall within the scope of the exemption for medical care. The taxpayer now appealed to the Upper Tribunal.
There were six grounds of appeal but the first three were closely interconnected. The FTT had concluded that a key issue in the appeal was whether the NHS Trusts had the power of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")