The UK First‑Tier Tax Tribunal clarified that caregivers supplied to nursing and residential care homes are not VAT‑exempt unless they are registered medical professionals or supervised as required. The tribunal found that the taxpayer's services did not meet the exemption criteria and no other exemptions applied. The decision was issued on 16 December 2025.
It ruled that caregivers are not exempt unless they are registered medical professionals or supervised as required, and no other exemptions applied to the taxpayer's services.
The judgment was issued on 16 December 2025.
Because the caregivers were not registered medical professionals and the taxpayer did not meet other exemption criteria.
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Bloomberg Tax · 1 day ago
On 17 December 2025 the UK First‑Tier Tax Tribunal ruled that companies trading in telephone calling cards are liable for VAT and penalties, rejecting their claim to recover input VAT on purchases from a Hong Kong supplier. The tribunal held that the companies acted as principals, not agents, and failed to hold valid VAT invoices.
Post Office · 1 day ago
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