VAT rules for NHS Trusts changed

Introduced by the 1999 Health Act, the trusts came into operation at the beginning of the month. VAT law has been updated to ensure Primary Care Trusts.

The limitation on zero-rating for qualifying equipment supplied to handicapped persons when paid for, or arranged by any NHS body is retained. Zero-rating is also maintained for supplies of certain goods to the NHS when paid for with charitable funds or voluntary contributions.

Under Sheriffs win VAT recovery argument

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