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Scott Harwood

Tax Director, Head of Public Sector VAT

Scott is head of public sector VAT for RSM and works across the not for profit sectors including the NHS health and care, local and central government, emergency services, education and charities.

NHS VAT refunds for laboratory services
Scott Harwood

25 September 2015

Over the years it has been a common practice (by NHS, suppliers and tax advisers) to regard certain outsourced managed laboratory equipment service contracts (MES) as being eligible for a VAT refund under contracted out service (COS) heading 31.

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