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Extending VAT to medico-legal work
The consultation ended on 16 January 2006 at which point was sent to HMRC.
On 20 November 2003, the European Court of Justice (ECJ) issued
its judgment in the case of Dr Peter d’Ambrumenil and Dispute
Resolution Services (C-307/01). The decision affects the way in
which the UK has viewed VAT exemption for some health services. As a result, the VAT treatment in respect of some services, such as medico-legal reporting, will have to change.
HMRC Consultation
The aims of this consultation are:
- to ensure that HM Revenue & Customs (HMRC) have a full understanding of the implications that
implementing this decision will have on the health sector and its
clients, and
- to minimise the compliance burdens for those affected.
The UK Register of Expert Witnesses has been asked to
draw together views of individual medical expert witnesses. To help
in this task we have prepared a number of resources:
- the main text of the consultation paper
- a summary of the legal background
- a convenient on-line response system.
We have been asked to have responses back
to HMRC in mid-January 2006.
Guidance on VAT for doctors
Since the prospect of VAT being extended to medico-legal reporting
was recognised back in November 2003, the UK Register of Expert
Witnesses has been advising that ‘doctors should not feel pressured
into action just yet’. However, the time is now approaching when
decisions will need to be taken. Over the past 2 years the UK Register
of Expert Witnesses has put together a number of resources for doctors
to help them understand what VAT is, how it works and what
a doctor will need to consider before make a final decision on registering
for VAT. Take me there now...
How to respond
To register your views, please use the on-line survey we have
prepared. Alternatively, you can send your views to us, by e-mail or post,
marked for the attention of the HMRC Team by 16 January.
 Take
part in the survey...
Respond
in writing...
Read
the main consultation text...
Read
the legal background...
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