Commentary

BB/1A/05 VAT and personally administered drugs—update on the case of Dr Beynon and Partners

Part V16 Forms and other HMRC material

BB/1A/05 VAT and personally administered drugs—update on the case of Dr Beynon and Partners

BB/1A/05 VAT and personally administered drugs—update on the case of Dr Beynon and Partners

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.

Background

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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