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Introduction

Services which qualify for exemption

Clinical trials

Background to out of hours cover

Liability to VAT of out-of-hours cover

Caselaw Relating to the Liability of Locums

Supply by Employment Business of Consultant Doctors to Employment Agency-Judgement of Court of Appeal (CoA)

Medical Practitioners with limited registration

How to use this section

Table 1 Overview of income received by doctors

Table 2 Overview of input tax attributed to exempt and taxable supplies

Table 3 Liability of services provided by Doctors

Dispensing income

Other NHS income