– 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