Changes by HM Revenue and Customs to the treatment of medical reports for VAT purposes could cause firms significant additional cost. The changes have prompted the Law Society to make written submissions in the forthcoming VAT tribunal case of Barratt Goff & Tomlinson (BGT) v The Commissioners for HMRC. The HMRC has required law firm BGT to account for VAT on medical reports obtained for personal injury or clinical negligence litigation on the basis that lawyers read the reports and then provide a legal service. The hearing has been listed for 1st December.