‘The question in this appeal is whether the Appellants can apply an extra-statutory concession made by HMRC, referred to as the ‘Nursing Agencies Concession’ (the ‘NAC’), retrospectively so as to exempt past supplies from VAT.’
Judges:
Lady Justice Asplin
Lord Justice William Davis
Mr Justice Zacaroli
Citations:
[2022] EWCA Civ 249
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 April 2022; Ref: scu.674487