Contents
Tin Hats Required
Trust In Money
Beat The Hike
Expenses A - Z
On The Job Training
Pay In Lieu
Pension Pot
Opportunity Knocks
ISAy ISAy ISAy
Fair Exchange?
Scrappage
The Value Of IR35
Loss And Profit
End Of The Holidays
Da Vinci Or PAYE?
Last Orders
Foreign Peril
Quadruple Entry
It's A Date
All Change
Good Health!
O Lucky Man!
Be Prepared
An Inspector Calls
SA Or Not SA?
Now You're Asking
I Only Work Here
You Want It When?
Dirty Laundry?
No Smoke Without Fire
Corporate Manslaughter
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Healthcare is not supposed to be VATable, whether it's on the NHS or private. There have been several arguments recently about what qualifies. HMRC reckon that cosmetic surgery is not really healthcare, because it's not about improving a person's wellbeing - they are on dangerous and arguable ground, but the Tribunal agreed with them. On the other hand, an organisation that helps people give up smoking was held to be involved in healthcare. Although smoking might be regarded as self-inflicted and not really an illness, the Tribunal agreed with the trader that helping people to stop would improve their health. On the other hand - you need a lot of hands to deal with VAT - a business selling dietary food packs together with advice on losing weight was held not to qualify for any relief. They weren't just selling food, which isn't normally VATable - and the advice didn't qualify as healthcare. So they had to charge VAT on the whole thing. In case VAT is driving you mad, it's just been announced that psychologists are now regarded as a branch of the medical profession and they can usually supply their services without charging VAT. If you need VAT advice from an accountant to keep you out of the psychiatrist's chair, we are happy to help!  |