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Highlights from the broader tax news for the week ending 3 May 2023, including: the new second-hand vehicle payment scheme; and the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists.

Second-hand vehicles bought in Great Britain and sold in Northern Ireland or the EU

The new second-hand vehicle payment scheme came into force on Monday 1 May. HMRC has updated various guidance pages to reflect that the second-hand motor vehicle payment scheme can now be used to claim VAT-related payments.

VAT: medical services carried out by non-registered staff directly supervised by pharmacists

HMRC has issued Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists. Following the announcement at Spring Budget 2023, these services will be exempt from VAT from 1 May 2023.

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