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VAT Notice updated for nursing agency concession

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VAT Notice 701/57 has been updated at section 6.6 to cover the Court of Appeal decision in First Alternative Staffing Ltd and another [2022] STC 482 that the nursing agencies’ concession, which allows employment agencies to exempt supplies of medical staff, was only available prospectively. The updated guidance also notes that the concession cannot apply where input tax is recovered by the supplier on related costs.

Issue: 1570
Categories: News