title: VAT for dental practices--a short guide.
abstract: There have been many stories concerning VAT and dental practices over the past year, sometimes true but often distorting the facts. This article attempts to document the current state of play so that practitioners can make their own decision on registration.
authors.forename: P
authors.initials: P
authors.lastname: Middleton
mesh_terms: D003748:Dental Equipment / Q000191:economics; D003764:Dental Materials / Q000191:economics*; D005102:Health Expenditures; D006801:Humans; D011215:Practice Management, Dental / Q000191:economics*; D013660:Taxes / Q000331:legislation & jurisprudence*; D006113:United Kingdom
chemical_list: D003764:Dental Materials