Men say part-time can be 'negative'
· Practices with £60,000+ turnover from third party medical reports must register
· Fees for the work must increase by 17.5 per cent if GPs are not to lose out
· Smaller, non VAT registered practices may undercut
· Practices may need cash tills for commercial accounting
· Grey areas exist over what is 'VATable' for example mental health sectioning or certificates of fitness to drive or fly
· A proportion of VAT on expenses incurred for the work can be reclaimed