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JOHN H BARNES considers how a dispute over the VAT treatment of vaccines and administered drugs led to the House of Lords.
JOHN H BARNES considers how a dispute over the VAT treatment of vaccines and administered drugs led to the House of Lords.
THE LONG RUNNING saga concerning the correct VAT treatment of vaccines and administered drugs has now been settled by the House of Lords. It has ruled in the case of Dr Beynon and Partners v CCE [2004] UKHL 53 that vaccines and administered drugs are being supplied as part of the VAT-exempt medical services provided by a doctor and therefore the VAT incurred on the purchase of these items has to be treated as 'exempt' input tax by doctors who are VAT registered.
The dispute and its significance
The dispute started in earnest with the relaxation of the partial exemption de minimis rules in April 1992 when doctors realised...
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