“…23] EWHC 749 (Ch). In short, the judge held that the VAT Defence was precluded by the decision of this Court in Mainpay Ltd v Revenue and Customs Commissioners [2022] EWCA Civ 1620, [2023] 3 All ER 912. The Appellants appealed with permission granted by Newey LJ. At the conclusion of the oral argument with respect to the Appellants’ chall…”
“…escriptors can be lined up alongside one another and the tribunal can conveniently ask itself which description best fits: one such case was Mainpay Ltd v HMRC [2022] EWCA Civ 1620 where I held at [51] that the choice was between supplies of exempt medical services on the one hand or taxable supplies of staff on the other, because the two…”