First Alternative Medical Staffing Ltd & Anor v Revenue And Customs (Rev1) [2022] EWCA Civ 249 (04 March 2022)

First Alternative Medical Staffing Ltd & Anor v Revenue And Customs (Rev1) [2022] EWCA Civ 249 (04 March 2022)

The Nursing Agencies Concession does not permit retrospective exemption of supplies from VAT; the choice to exempt must be made at or before the time of supply, and there is no statutory or regulatory machinery to allow retrospective application. The appellants, having charged and accounted for VAT as agents, cannot now rely on the NAC to exempt past supplies.

Citation
[2022] EWCA Civ 249
Parties
Appellant/claimant: First Alternative Medical Staffing Ltd; Appellant/claimant: Delta Nursing Agency Ltd; Respondent/defendant: The Commissioners of Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
04 March 2022
Procedural Posture
Appeal (judicial Review) / Court of Appeal Judgment
Outcome
Appeal dismissed
Legal Topics
VAT, Extra Statutory Concessions, Legitimate Expectation, Retrospective Application, Judicial Review
Tax Law Administrative Law European Union Law VAT Extra Statutory Concessions Legitimate Expectation Retrospective Application Judicial Review

Case Brief

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Parties

First Alternative Medical Staffing Ltd

Appellant/claimant

Delta Nursing Agency Ltd

Appellant/claimant

The Commissioners of Her Majesty's Revenue and Customs

Respondent/defendant

Procedural Posture

Appeal (judicial Review) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether the Nursing Agencies Concession (NAC) can be applied retrospectively to exempt past supplies from VAT
  2. 2 Whether the NAC gives rise to a legitimate expectation permitting retrospective exemption under domestic or EU law
  3. 3 Whether the appellants exercised a sufficient choice to exempt supplies under the NAC

Ratio Decidendi

The Nursing Agencies Concession does not permit retrospective exemption of supplies from VAT; the choice to exempt must be made at or before the time of supply, and there is no statutory or regulatory machinery to allow retrospective application. The appellants, having charged and accounted for VAT as agents, cannot now rely on the NAC to exempt past supplies.

Court Disposition

Appeal dismissed