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The taxpayer was a qualified dental nurse who in 1976 established an employment business.
Her principal activity was the supply to dentists of temporary nurses which comprised about 97% of her turnover. The balance was made up of commission on the recruitment of permanent staff.
Between 1 January 1985 and 31 December 1996 the taxpayer added VAT to the amount charged to the dentists.
She subsequently determined that the supplies were exempt under VATA 1994 Sch 9 group 7 item 2 ‘the supply of any services consisting in the provision of medical care’ and made a late claim for overpaid output tax.
HMRC refused the repayment on the grounds the supplies were standard rated. The First-tier Tribunal agreed with the Revenue; the taxpayer appealed.
The Upper Tribunal said the taxpayer supplied staff to dentists who then assumed responsibility for directing the nurses as to...
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