Commentary

BB/6/06 VAT—hire of staff by employment bureaux: invitation to contribute to HMRC review

Part V16 Forms and other HMRC material

BB/6/06 VAT—hire of staff by employment bureaux: invitation to contribute to HMRC review

BB/6/06 VAT—hire of staff by employment bureaux: invitation to contribute to HMRC review

Business Brief, Issue 6. 9 June 2006

This Business Brief article invites contributions to a review of the VAT staff hire concession, previously trailed in Business Briefs 2/04 (BB/2/04, Division V16.3) and 10/04 (BB/10A/04, Division V16.3).

Background

The current operation of the staff hire concession is set out in Part A of the Statement of Practice contained in HMRC Notice 700/34 “Staff” (Part V8). Business Brief 10/04 also sets out the VAT treatment that can be applied in relation to all employment businesses and employment agencies (referred to here as

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial