The NHS is entitled to reclaim VAT on certain services relating to patient appliances.  The basic rules are as follows: No scope for VAT recovery on new goods (even when they have been modified or adapted) when they are purchased from suppliers. No scope for VAT recovery on the supply of new goods for named […]

There has been some good news in the long running saga of VAT refund claims made by NHS bodies under the Fleming principle. This was the case which allowed organisations and businesses to submit claims for overpaid VAT back to 1973.  Many NHS bodies made such claims (and some have been partly repaid) but many […]

We have noticed a number of NHS bodies wrongly treating income for hiring out space for an exhibition stands at a conference as exempt from VAT. It is possible for the charge to be a ‘right over land’ and therefore exempt, but in most cases charges for exhibition space/participating in exhibitions should be treated as [...]

Andy Armitage, Liaison managing director   The Public Accounts Committee (PAC) yesterday published a report on the financial sustainability of NHS bodies. The report states that some consultants are choosing to work for agencies, on fees of up to £1,760 a day, and concludes that serious changes are necessary to reform the way in which […]

The issue of umbrella companies again hit the headlines following their use being called into question within the Chancellor’s autumn statement. During his speech, George Osbourne outlined how the Treasury were keenly focused on fair taxation and were consulting on, “the use of so called ‘umbrella companies’ to deprive people of basic employment rights like […]