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In dismissing an appeal by the Defendant against the allowance of VAT on medical records HHJ Grenfell found, inter alia, that...
"In my judgment, as to whether the claimant actually received or used the services or goods obtained, in my judgment, the District Judge correctly found that it was the solicitor who received and used the notes, albeit on behalf of the claimant in the conduct of his claim; that there was no reason for the claimant himself to receive or use the notes other than in the context of receiving advice as to his claim as a whole. The District Judge's observation, no doubt borne of practical experience, that in most cases the client would not be supplied with a copy of the notes, seems to be entirely correct. In most cases, the solicitor requires the medical notes for the purpose of completing the necessary medical evidence relevant to the litigation. That plainly goes much further than merely obtaining the notes as a mere agent for the client. I agree with Master Gordon-Saker's view expressed with regard to the obtaining of a medical report. That applies even though in many cases the client will in fact be supplied with a copy of the report, whereas, as I have indicated, it would be rare for the client to be given a copy of the notes."
Consequently, it was held that VAT is properly chargeable on medical notes obtained in the course of preparing a personal injury or clinical negligence claim.