The Supreme Court has reported that permission to appeal the Court of Appeal’s judgment in First Alternative Medical Staffing Ltd & Anor v HMRC has been refused on the grounds that the application does not raise an arguable point of law of general public importance.
The Court of Appeal had established that the extra-statutory concession could not apply retrospectively to exempt past supplies.
https://www.bailii.org/ew/cases/EWCA/Civ/2022/249.html
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