Commentary

BB/21A/03 VAT and personally administered drugs—update on the case of Dr Beynon and Partners

Part V16 Forms and other HMRC material

BB/21A/03 VAT and personally administered drugs—update on the case of Dr Beynon and Partners

BB/21A/03 VAT and personally administered drugs—update on the case of Dr Beynon and Partners

Business Brief, Issue 21. 13 November 2003

This Business Brief article announces that Customs has been successful in its application for leave to appeal to the House of Lords against the decision of the Court of Appeal in the case of Dr Beynon and Partners. This concerns the VAT liability of drugs and appliances that are personally administered to a patient by a GP or by a health professional working under the clinical supervision of a GP. Pending the outcome of Customs' appeal such medical practitioners should

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