Sab Singh KC recently appeared before the Court of Appeal in Mainpay Limited v HMRC [2022] EWCA Civ 1620, a case concerning the medical exemption under Group 7, Schedule 9 of the Value Added Tax Act 1994.

Mainpay Ltd submitted that it was making an exempt supply of medical care when providing hospital consultants to Accident and Emergency Agency Ltd (A&E), an agency which in turn supplied those consultants to hospitals run by NHS Trusts. HMRC relied on the findings of the tribunals below to argue that Mainpay in essence provided a taxable payroll service to the consultants and that it made no supply of care. Whipple LJ (a former member of chambers), giving the leading judgment in the Court of Appeal, agreed with Sab’s submissions on behalf of HMRC and dismissed Mainpay’s appeal.

Sab led Jennifer Newstead Taylor and the Court of Appeal’s judgment can be found here.