TC09678 - [2025] UKFTT 01320 (TC)

Case Number: TC09678

By remote video hearing

Appeal reference: TC/2017/05628

VALUE ADDED TAX – whether supplies of staff (nursing and care assistants) are exempt as supplies of services closely connection to medical care under Item 4 Group 7 Schedule 9 Value Added Tax Act 1994 – no appeal dismissed

Judgment date: 7 November 2025

Before

TRIBUNAL JUDGE AMANDA BROWN KC

SUSAN STOTT

Between

1^ST ALTERNATIVE MEDICAL STAFFING LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Ajayi, human resources manager for the Appellant.

For the Respondents: Ms Eleni Mitrophanous of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION