Tens of millions of pounds could be stripped from general practice because work carried out by PCN clinical directors and potentially other staff could be subject to VAT, accountants have warned.. In a technical briefing at the AISMA annual conference on 20 May, AISMA’s specialist VAT lead, Jonathan Main, explained that HMRC does not see the role of clinical directors as falling under healthcare services, which would have made it exempt from VAT.
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