Mainpay Ltd (appellant) v HM Revenue & Customs (respondent)

Thursday 17 November 2022

Second Appeal. By Appellant’s Notice filed on 7 January 2022, Mainpay appeals the decision of Mr Justice Mellow and Judge Guy Brannan (Upper Tax Tribunal) dated 2 November 2021 whereby they dismissed the appeal against the decision of the First-tier Tribunal (Judge Cannan and Mr Stafford) (“the FTT”) on 29 April 2020.

Mainpay supplied medical consultants and specialist general practitioners to an intermediary company – an agency ‒ called Accident & Emergency Agency Limited (“A&E”). A&E then supplied the consultants and GP Specialists to various hospital clients, generally NHS Trusts. The key issue was whether Mainpay is supplying medical care within the meaning of Group 7 Schedule 9 Value Added Tax Act 1994 (“VATA”), so that its supplies are thus exempt from VAT, or whether it is making a standard rated supply of staff. The FTT held that Mainpay’s supplies were not exempt from VAT but were, instead, standard rated.

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Part 1

Part 2