In Astra Zeneca [2010] STC 2298 CJEU Case C-40/09, a salary sacrifice scheme whereby employees agreed to forgo salary in return for food and meal vouchers were deemed to be a supply of services made by the employer.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
Some employment businesses may have incorrectly charged VAT on supplies following the withdrawal of the VAT staff hire concession according to the First Tier VAT Tribunal.
Following recent ECJ judgments HM Revenue & Customs (HMRC) concludes that the UK’s block on the recovery of input tax on the business entertainment of overseas clients is inconsistent with EU law.
A recent decision by the VAT tribunal means that the VAT: DIY Housebuilders and Converters VAT Refund Scheme applies to holiday homes.
