The supply of staff is a standard-rated business activity in all but a few circumstances. There has been an ongoing dispute about FRS secondments to the FBU, with HMRC insisting on them being standard rated business supplies. HMRC has now changed its policy, and the secondments can be treated as outside the scope of VAT. […]
Over the weekend, news has broken that the Department for Work and Pensions (DWP) has settled a liability of £87.9m in relation to off-payroll working compliance failures. Reports suggest that HMRC undertook a review in March 2020 and established that DWP had incorrectly assessed the status of 247 out of its 1,025 contractors (those earning […]
The government has today published its summary of responses to the August 2020 Policy Paper “VAT and the Public Sector: Reform to VAT Refund Rules”. The paper consulted about reforms to the current refund scheme for the NHS and government, which is found in section 41 of the 1994 VAT Act (“s41”) Summary of submissions […]
PSTAX is pleased to announce that it will be hosting an online seminar on Tuesday 25 May 2021 regarding the taxation of vehicles within emergency services.