GP report case to save industry £100m a year

The industry had anticipated for some time HMRC would start to levy VAT on all medical reports, including those requested for underwriting purposes. However, in a recent tribunal case – Morganash Ltd – a ruling was given that medical services which were undertaken for the purpose of enabling a provider of life assurance to decide whether to accept a proposal for a policy would fall within the UK VAT exemption for insurance-related services. HMRC has announced it will not appeal the case and, as a result, insurance-related medical services related to the setting up of contracts, the admin...