Doctors

Agency doctors

HMRC Guidance – ESM4060 ; ESM4061 ; ESM4062

Case Law – Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew

Application for retrospective registration rejected where earlier exemption granted

Case Law – Llanfyllin Group Practice. [2000] BVC 2,021

Dispensing

Generally

Commentary – Indirect Tax Reporter ¶43-866

Registration

Commentary – Indirect Tax Reporter ¶43-870

HMRC Guidance – Notice 701/57

Scotland: registration

Commentary – Indirect Tax Reporter ¶23-075

HMRC Guidance – Notice 701/7

Drugs provided and personally administered to reg. 20 patients

Case Law – Beynon & Partners v Customs and Excise Commissioners. [2005] BVC 3 ; Doctor Benyon & Ors. [2001] BVC 2,331 ; Doctor Beynon and Partners v Customs and Excise Commissioners. [2002] BVC 494 ; Dr Beynon and Partners v Customs and Excise Commissioners [2003] BVC 127 ; Woodings & Ors. [2000] BVC 2,032

Employment status

Commentary – Tax Reporter ¶487-700

HMRC Guidance – ESM4060 ; ESM4061 ; ESM4062

Employment status, integration test

Commentary – Tax Reporter ¶1002-100

Exemption

Deputising services

Commentary – Indirect Tax Reporter ¶28-700

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 5

Generally

Commentary – Indirect Tax Reporter ¶28-500

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(a), Note (5)

Medical care

Commentary – Indirect Tax Reporter ¶28-450 ; Indirect Tax Reporter ¶28-500

HMRC Guidance – Notice 701/57

Medico-legal services

Commentary – Indirect Tax Reporter ¶43-866

Pharmaceutical services, single supply

Commentary – Indirect Tax Reporter ¶28-500

Visiting European practitioners

Commentary – Indirect Tax Reporter ¶28-500

Genetic investigation carried out in paternity dispute

Case Law – D v W (Österreichischer Bundesschatz, intervening) (Case C-384/98). [2002] BVC 541

Lease of surgery premises

Case Law – Danebridge Group Practice. [2004] BVC 2,209

Living accommodation

Commentary – Tax Reporter ¶487-770

Local Medical Committee payments

Commentary – Tax Reporter ¶487-780

HMRC Guidance – EIM61030

Medical reports

Commentary – Indirect Tax Reporter ¶50-785

Medico-legal services

Exemption

Commentary – Indirect Tax Reporter ¶43-866

Standard-rating

Commentary – Indirect Tax Reporter ¶28-450

Police doctors

Commentary – Indirect Tax Reporter ¶52-685

Registration

Dispensing doctors

Commentary – Indirect Tax Reporter ¶43-870

Generally

Commentary – Indirect Tax Reporter ¶43-866

Scotland: dispensing doctors

Commentary – Indirect Tax Reporter ¶23-075

Removal in 1995 of supplies from outside the scope status

Commentary – Indirect Tax Reporter ¶23-125

Single exempt supply for administration of drugs

Commentary – Indirect Tax Reporter ¶15-420

Standard-rated supplies

Commentary – Indirect Tax Reporter ¶43-866

Status

Commentary – 11.14

Supply of qualifying goods, zero-rating

– see Drugs and medicines

Tax treatment

Commentary – Tax Reporter ¶402-250

Case Law – Blackburn (H.M. Inspector of Taxes) v. Close Bros., Ltd. Commissioners of Inland Revenue v. Close Bros., Ltd. ; Commissioners of Inland Revenue v. Brander & Cruickshank ; Ellis (H.M. Inspector of Taxes) v. Lucas ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Training costs

Commentary – Tax Reporter ¶487-750

HMRC Guidance – EIM61017 ; EIM61020 ; EIM66700 ; EIM66780 ; EIM66795

Travel expenses

Commentary – Tax Reporter ¶487-750

HMRC Guidance – EIM61017 ; EIM61020 ; EIM66700 ; EIM66780 ; EIM66795

Uniform allowances

Commentary – Tax Reporter ¶487-750

HMRC Guidance – EIM61017 ; EIM61020 ; EIM66700 ; EIM66780 ; EIM66795

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