A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal to hear the evidence and to ascertain from the whole facts of the case whether there was a supply for VAT purposes.
Citations:
Times 13-Apr-1995, Ind Summary 01-May-1995, [1995] STC 588
Statutes:
Value Added Tax Act 1994 Sch 9 grp 7-1-d
Jurisdiction:
England and Wales
Cited by:
Cited – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise CA 1-Dec-2004
Land was transferred by a partnership to one of the partners and his wife. The consideration stated in the transfer was andpound;125,000, but each transferee had paid a similar sum into the partnership account. The respondents said that VAT should . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.79350