HFMA response / The HFMA response to the VAT and the public sector: reform to VAT refund rules
The HFMA’s response covers:
- fiscal neutrality and how that will be achieved in the NHS
- the impact of the proposals on NHS bodies’ wholly owned subsidiaries
- the effect of the proposals on contracts between NHS bodies and those outside of the divisional registration
- partial exemption
- the timing of the implementation of the proposed changes and unintended consequences
- the possible changes in supplier behaviour as a result of the change in regime.
- fiscal neutrality and how that will be achieved in the NHS
- the impact of the proposals on NHS bodies’ wholly owned subsidiaries
- the effect of the proposals on contracts between NHS bodies and those outside of the divisional registration
- partial exemption
- the timing of the implementation of the proposed changes and unintended consequences
- the possible changes in supplier behaviour as a result of the change in regime.
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