Updates: VAT Health
2022
Nurses, midwives and health visitors: supplies of staff
Guidance for Dental nurses ad Operating Department Practitioners (ODP) added
2021
Dentists: Model British Dental Agreements
Update on Associates
Dentists: Supplies between dentists
Updater on associate dentists
Tensions between UK and EU law: “In” versus “by”
EU Exit changes
Care and treatment in institutions: Introduction
EU Exit changes
Wholly performed or directly supervised: Legal background
EU Exit changes
Dentists: Supplies between dentists
EU Exit changes
EU Exit changes
Doctors: Medical Practitioners with limited registration
EU Exit changes
EU Exit changes
The services of the medical and paramedical professions: Services which qualify for exemption
EU Exit changes
Introduction: The Purpose Test
EU Exit changes
2020
Caselaw update
Doctors: Liability to VAT of out-of-hours cover
Addition of a new paragraph on locums
Personal Protective Equipment (PPE)
CN8 code table added
Personal Protective Equipment (PPE)
importation update
Personal Protective Equipment (PPE)
PPE COVID-19 update
The zero-rate for dispensed drugs: background: contents
Addition of EEA health professional from 1 April 2020 to the zero rate for dispensed drugs
The zero rate for dispensed drugs: background: scope and coverage
Addition of EEA health professional from 1 April 2020 to the zero rate for dispensed drugs