Medical reports in personal injury cases could no longer be subject to VAT following a tax tribunal.
Nottingham law firm Barratt, Goff and Tomlinson lodged an appeal against HMRC’s (Her Majesty’s Revenue and Customs) interpretation of how VAT is assessed on medical reports used in litigation cases.
They had been free of tax until HMRC changed its approach in 2008. Supported by the Law Society, BGT successfully appealed against this.
An HMRC spokesperson said it was considering the tribunal decision before deciding whether to appeal.
BMA medico-legal committee chair Jan Wise advised doctors against changing their practice until the guidelines were confirmed.
Source: British Medical Association
