BB/1A/05 VAT and personally administered drugs—update on the case of Dr Beynon and PartnersBusiness Brief, Issue 1. 19 January 2005This Business Brief article provides advice on the VAT liability of drugs, medicines and appliances that are personally administered by a GP or by a health professional working under the clinical supervision of a GP, in the light of the judgment delivered by the House of Lords in the case of Dr Beynon and Partners.BackgroundThe Court of Appeal found that payments received by GPs for personally administered drugs and appliances (including fees for the service of administration) amounted to consideration
Business Brief, Issue 1. 19 January 2005
This Business Brief article provides advice on the VAT liability of drugs, medicines and appliances that are personally administered by a GP or by a health professional working under the clinical supervision of a GP, in the light of the judgment delivered by the House of Lords in the case of Dr Beynon and Partners.
The Court of Appeal found that payments received by GPs for personally administered drugs and appliances (including fees for the service of administration) amounted to consideration
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