NHS

Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.

Healthcare service provided in prisons was a single supply for VAT.

Jo Crookshank

Gary Barnett

Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Denis Edwards

Denis Edwards (Temple Tax Chambers) considers what a recent tribunal decision means for the VAT treatment of the NHS business activities.

David Smith Economics expert

Philip Hammond took advantage of an improvement in the public finances to avoid tax hikes in the Budget. Should he have raised taxes anyway, David Smith asks.

David Smith Economics expert

A significant improvement in the public finances has eased the pressure on Philip Hammond to come up with tax hikes in his November budget, David Smith reports.

David Smith Economics expert

Theresa May’s commitment to raise NHS spending will lead to demands from other Whitehall departments for more money, and leaves Philip Hammond searching for tax hikes, David Smith reports.

Sam Mitha CBE

The use of hypothecated taxation has its critics, writes Sam Mitha CBE (formerly HMRC), but could it be the best way of solving the funding crisis facing the NHS?