Healthcare VAT: Exempt Supplies, Partial Exemption, and Where the Boundary Sits
Introduction A private GP clinic opens with consultations, health screening and travel vaccines. Two years in, it starts writing medico-legal reports for a firm of personal injury solicitors. Then a nurse prescriber begins Botox and fillers on Thursday evenings. Nobody registers for VAT, because medical services are exempt. By the time the accountant looks, the […]