For a number of years HM Treasury have been considering potential reforms to the Contracted-Out-Services – numbered 1 through to 76 – which you will be familiar with from our reports. As a quick recap these rules [Section 41 VATA94] are the mechanism with which NHS and Government Departments (GD) reclaims VAT on certain outsourced services.
READ MOREVAT and the Public Sector: Reform to VAT Refund Rules
by Berthold Bauer on September 1, 2020 VAT and the Public Sector: Reform to VAT Refund Rules