In the health industry, the use of intermediaries through which health professionals are paid has become widespread. This can include not just medical centres, but also online platforms and arrangements whereby money is collected on behalf of the professional. Since the Thomas v NAAZ case, these arrangements have come under the spotlight, with many being held to be subject to payroll tax.
This session analyses the issues that are arising, provide an update as to where the revenue authorities are in this area, discuss the impact on the health industry and consider ways to reduce the impact for the health sector.