- HMRC will not appeal the Isle of Wight NHS Trust Tribunal case.
- The supply of locum doctors is now exempt from VAT.
- Suppliers can claim back VAT charged on locum doctor supplies from the past four years.
- Providers should review and reassess input VAT previously reclaimed, as these costs now relate to exempt supplies and may affect partial exemption calculations.
Source: xeinadin.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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