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So had I misunderstood then? She will be selling VAT free medical/health services to predominantly non-VAT registered customers. But for the things she needs to buy for the business, such as phone, laptop, equipment etc and for the business expenses such as the car, fuel to travel to patients...
I keep going around in circles trying to workout the best route and my mind is spinning a little now. The context is my wife (who is currently PAYE) is setting up her own independent community nurse practitioner service. So private nursing services paid by the customer and also (hopefully)...