Pharmacists
– see also Chemists
Employment status of locums
Commentary –
Tax Reporter ¶487-720
HMRC Guidance –
ESM4270
Exemption
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 7, item 3, Note (2A)
Status
Commentary –
Kirk on Employment Status 11.29
Supply of qualifying goods, zero-rating
– see Drugs and medicines