HMRC has confirmed its current view (in Revenue & Customs Brief 16/2013) that the supply of laboratory pathology services related to the provision of healthcare for individual patients is exempt from VAT. This applies to all state-regulated pathology laboratories, including where they supply services to non-NHS hospitals.
In Revenue & Customs Brief 17/2013, HMRC reconciles guidance in the VAT Finance Manual on supervisory-only services of insolvency practitioners being taxable, with the decision in Paymex Ltd, in which the tribunal held a single supply of both nominee and supervisory services to be exempt.
HMRC has confirmed its current view (in Revenue & Customs Brief 16/2013) that the supply of laboratory pathology services related to the provision of healthcare for individual patients is exempt from VAT. This applies to all state-regulated pathology laboratories, including where they supply services to non-NHS hospitals.
In Revenue & Customs Brief 17/2013, HMRC reconciles guidance in the VAT Finance Manual on supervisory-only services of insolvency practitioners being taxable, with the decision in Paymex Ltd, in which the tribunal held a single supply of both nominee and supervisory services to be exempt.
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