Exceptions to the doctrine of precedent do exist but, as a recent case illustrates, they will be rarely applied in practice, write Michael Ridsdale and Gemma Williams (Wedlake Bell).
In November 2022 the Court of Appeal handed down its judgment in Mainpay Ltd v HMRC [2022] EWCA Civ 1620. Mainpay was an umbrella company which employed consultants and GPs for the onward supply to recruitment agencies and ultimately an NHS trust. The Court of Appeal considered the VAT liability of the supplies made by Mainpay and decided that the supply was one of staff and so standard-rated for VAT purposes; Whipple LJ stating (at [82]) that it is wrong to ‘conflate what the staff being supplied do in hospitals with the supply of staff’.
HMRC assessed another umbrella company Mercy Global Consult Ltd (‘Mercy’) which was involved predominantly as part of the NHS supply chain...
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Exceptions to the doctrine of precedent do exist but, as a recent case illustrates, they will be rarely applied in practice, write Michael Ridsdale and Gemma Williams (Wedlake Bell).
In November 2022 the Court of Appeal handed down its judgment in Mainpay Ltd v HMRC [2022] EWCA Civ 1620. Mainpay was an umbrella company which employed consultants and GPs for the onward supply to recruitment agencies and ultimately an NHS trust. The Court of Appeal considered the VAT liability of the supplies made by Mainpay and decided that the supply was one of staff and so standard-rated for VAT purposes; Whipple LJ stating (at [82]) that it is wrong to ‘conflate what the staff being supplied do in hospitals with the supply of staff’.
HMRC assessed another umbrella company Mercy Global Consult Ltd (‘Mercy’) which was involved predominantly as part of the NHS supply chain...
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