VAT and the NHS: A Comprehensive Guide

VAT & the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which gives it a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants. This second edition is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at June 30, 2016. It is revised to include the recent structural changes in the NHS and developments arising from the 2015 and 2016 Budget (as well as the potential implications of Brexit). This book helps to identify all of the issues in the tax relevant to the NHS and, in a logical analysis, explains these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required). For reference there is a Glossary of Terms, a list of definitions and references. ***‘The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants. VAT and the NHS should help tax practitioners who act for clients affected by the continuing organisational change within the NHS. It is certainly a welcome addition to my own library.’–Taxation Magazine (on the first edition) [Subject: Tax Law]