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VAT for Doctors — How Complex Can it Get?

 
John Barnes VAT Director Baker Tilly explains the complexities for doctors of coping with VAT registration and uncertain VAT liabilities
 
It has been twelve years since doctors (by which I mean GPs) generally started getting involved with VAT registration; in that time many of them have had to get to grips with the complexities of partial exemption and the uncertainties of disputed VAT liabilities.
 
In this article I will explain what has happened and how it all got very complicated!
Setting the scene
 
It all started in earnest with the relaxation of the partial exemption de minimis rules in April 1992. Doctors then realised that many of them would have exempt input...

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