Agency doctors

Application for retrospective registration rejected where earlier exemption granted

Dispensing

Generally

Registration

Scotland: registration

Drugs provided and personally administered to reg. 20 patients

Employment status

Employment status, integration test

Exemption

Deputising services

Generally

Medical care

Medico-legal services

Pharmaceutical services, single supply

Visiting European practitioners

Genetic investigation carried out in paternity dispute

Lease of surgery premises

Living accommodation

Local Medical Committee payments

Medical reports

Medico-legal services

Exemption

Standard-rating

Police doctors

Registration

Dispensing doctors

Generally

Scotland: dispensing doctors

Removal in 1995 of supplies from outside the scope status

Single exempt supply for administration of drugs

Standard-rated supplies

Supply of qualifying goods, zero-rating

Tax treatment

Training costs

Travel expenses

Uniform allowances