missing the point . . . . . . .
You all seem to be missing the main point I was making ! No-one is disputing (well, not much, anyway !) that it's a commercial activity first and foremost, and that VAT is therefore reasonable to charge on the service.
I simply cannot understand, however, why medicals for professionals in one transport industry are liable to VAT, when medicals for professionals in a different transport industry are not.
I'll ask again, are pilots being discriminated against by HMRC ?