TC09678 - [2025] UKFTT 01320 (TC)

Fecha: 22-Oct-2025

Agreed facts

Agreed facts

16.

We start by setting out the facts which were agreed between the parties, as discerned from the Appellant’s amended GoA and the factual basis on which the Appellant presented its judicial review. We note that during the hearing Mr Odong and Mr Ajayi variously presented evidence or made submission which failed to recognise the factual concessions made in the amended GoA and/or the necessary factual basis on which the judicial review proceeded:

(1)

The Appellant was, in the Relevant Period (and remains), an employment business such that the supplies it made in that period were supplies of staff contracted to the Appellant and provided by the Appellant to its client hospitals and care homes (see paragraph 6 R (oao First Alternative Medical Staffing Ltd and another) v HMRC [2021] EWHC 882 (Admin)).

(2)

The Appellant was originally registered by the Care Quality Commission (CQC) but ceased to be so registered in 2010 (and therefore prior to the Relevant Period).

(3)

The qualified and registered medical staff provided by the Appellant to its clients are engaged in the provision of medical care, such medical care being provided by the Appellant’s client using their skills and expertise of the workers place by the Appellant, but subject to the direction, supervision and control of the clients.