First Alternative Medical Staffing Ltd v The Commissioners of HMRC

First Alternative Medical Staffing Ltd v The Commissioners of HMRC

The Nursing Agencies Concession cannot be applied retrospectively to exempt past supplies from VAT because the concession requires a choice to be made at the time of supply, and there is no statutory machinery to permit retrospective application. The appellants did not make such a choice and charged VAT on the commission element, which cannot be undone. The NAC does not give rise to a legitimate expectation of retrospective exemption under domestic or EU law.

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
Judicial Review / Appeal From High Court to Court of Appeal
Outcome
appeal dismissed
Legal Topics
VAT, Extra Statutory Concessions, Legitimate Expectation, Retrospective Application, EU Law Principles
Tax Law Administrative Law VAT Extra Statutory Concessions Legitimate Expectation Retrospective Application EU Law Principles

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 10 Party arguments 2 Amounts and remedies 2
Sign in to unlock

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

Judicial Review / Appeal From High Court to Court of Appeal

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 under domestic and EU law
  3. 3 Whether the appellants sufficiently exercised a choice to exempt supplies

Ratio Decidendi

The Nursing Agencies Concession cannot be applied retrospectively to exempt past supplies from VAT because the concession requires a choice to be made at the time of supply, and there is no statutory machinery to permit retrospective application. The appellants did not make such a choice and charged VAT on the commission element, which cannot be undone. The NAC does not give rise to a legitimate expectation of retrospective exemption under domestic or EU law.

Court Disposition

appeal dismissed

Orders

  • The appeal is dismissed.