The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note deals with the VAT treatment of supplies of staff in the welfare sector by employment businesses. For information on supplies of advice and information, see the Welfare - supplies of advice and information guidance note.
This is an individual who is registered or enrolled on the appropriate statutory register, including:
Medical care would include activities such as, taking blood pressure, taking a patients' temperature, administering drugs under supervision, etc.
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