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VAT & the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which gives it a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants. This second edition is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at June 30, 2016. It is revised to include the recent structural changes in the NHS and developments...

This book is both a reference manual and a practical guide for those managing VAT in the UK's government departments. Government department VAT has been the subject of an HMRC consultation/review with new guidance published in 2015 (consolidated with revised NHS guidance). Public sector organizations in the UK must be registered for VAT where they engage in 'economic activities, ' especially where there is any competition with the private sector. There are special rules for government departments (and the NHS) under section 41 VAT Act 1994, known as the contracted-out services or COS rules...