HFMA VAT Technical Sub-Committee minutes

The minutes of the meeting held on 25 January 2018 are now available. Items under discussion included:

• leased cars in the NHS
• error correction and COS
• Partial Exemption Framework
• NHS healthcare income via commercial entities
• COS Heading 33 Library Services
• COS Heading 14 Computer Services
• COS Heading 56 Ambulance Trusts
• Making Tax Digital
• wholly owned subsidiary companies.

For more information see:

• HFMA VAT Technical Sub-Committee minutes 25 January 2018
• Item 4.3 Revised Partial Exemption Framework
• Item 4.6 COS 33 Library services briefing
• Item 4.9a COS 14 Briefing overview
• Item 4.9b COS 14 Discussion paper