HMRC has issued R&C Brief 43/09 which explains that medical services provided by practitioner psychologists are exempt from 1 July 2009.
Further information about the changes to the VAT treatment of cross border supplies of services from 2010 was issued on 22 July.
R&C Brief 41/09 confirms the ruling by the Inner House of the Court of Session in the case of Scottish Equitable concerning the three year cap and provides guidance for claimants and appellants.
VAT Notes No 2/2009 is now available on-line.
Further details of these developments can be found on the HMRC news page here http://www.hmrc.gov.uk/news/index.htm