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Application of Item 5 to established facts
Application of Item 5 to established facts
On the basis of the facts as we have found them and our interpretation of Item 5, we determine that the Appellant was incorrectly charged VAT on the supplies of Drs BK and SDR. In each case the Appellant was supplied with a registered medical practitioner to fill a post of a registered medical practitioner. BK and SDR were therefore each provided as a deputy for a registered medical practitioner.
Disposition
For the reasons stated we allow the appeal.
- Heading
- Introduction
- Appellant’s standing in the appeal/supply issue
- Appellant’s witness statements
- Exhibits not on Appellant’s list of documents and other documents
- The forbidden part and Hansard extracts
- Relevant law
- Healthcare legislation
- The issues
- Approach to the interpretation of Item 5
- HMRC’s submissions
- Discussion
- Ordinary meaning
- Statutory and historical context
- Mischief rule
- Barras principle
- Conforming interpretation
- HMRC’s alternative arguments
- Sample transactions
- On framework
- Off framework
- HMRC’s challenges to the documents
- Findings of fact
- Application of Item 5 to established facts
- Conclusions