VAT and the NHS is intended to be both a reference manual and a practical guide to managing value added tax (VAT) in the UK's National Health Service (NHS). The objective of this book is to identify all of the issues in UK tax relevant to the NHS and, in a logical analysis, explain these from an NHS compliance perspective and in relation to the organizational activities of the NHS (providing further references where appropriate, if more detailed information is required). As always in VAT, there are various areas of uncertainty and unresolved issues, and this is in the nature of the tax which is constantly evolving through UK case law and new legislation. The book is based on Her Majesty's Revenue and Customs, Her Majesty's Treasury guidance and policy, and on current case law and legislation in force as of June 2012. qThis book should help Taxation readers who act for clients affected by the continuing organisational change within the NHS.q Taxation Magazine, Volume 170, Issue 4375, October 18, 2012, 9.VAT Act 1994 s.41 was amended in the Finance Act 2012 to clarify the position under EU law (see Appendix 1). ... Pharmacy Supplies) ac research and development (see 5.7 Research aamp; Development) ac supplies of accommodation and propertyanbsp;...
|Title||:||Vat and the NHS|
|Publisher||:||Spiramus Press Ltd - 2012|