VAT on medical reports and records
Posted on 30th Aug, 2011
MAN/2009/0219 Barratt Goff & Tomlinson and The Commissioners for Her Majesty’s Revenue and Customs and The Law Society
This decision confirms (hopefully definitely) that where medical reports or records have been obtained for the purposes of a personal injury claim, it is right for solicitors to treat those items as disbursements with the result that if VAT has not already been applied, it does not need to be added on by the solicitors.