9th Dec 2022

18 St John Street’s Jennifer Newstead Taylor, led by Sarabjit Singh KC, has been successful in a case before the Court of Appeal concerning the medical exemption under Group 7, Schedule 9 of the Value Added Tax Act 1994 (“VATA.”)

The Appellant, who supplied consultants to an intermediary agency who on supplied them to various hospitals, was not supplying medical care within the meaning of Group 7, Schedule 9 VATA and, accordingly, its supplies were standard rated, not exempt

Mainpay Limited v The Commissioners for Her Majesty’s Revenue & Customs [2022] EWCA Civ 1620.”

The link to the judgement can be found here –

Jennifer Newstead-Taylor

For more information on Jennifer Newstead-Taylor and the Business & Property department at 18 St John Street Chambers, please contact Chambers Director, James Parks or Senior Clerk, Katie Brown – 0161 278 1800 or via email