Two medical agencies lose £2m VAT case

The Court of Appeal has rejected an appeal by two medical recruitment agencies which were arguing that VAT costs were refundable on commissions paid for staff placements

The two agencies, First Alternative Medical Staffing Ltd and Delta Nursing Agency Ltd, brought the appeal arguing that they should have been able to use an extra-statutory concession made by HMRC, referred to as the Nursing Agencies Concession (NAC), retrospectively so as to exempt past supplies from VAT.

The appellants are employment bureaux which provide nurses and other medical staff on a temporary basis to hospitals and care homes.

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