RCB/25/13 Clarification of Brief 17/13 re PaymexRevenue & Customs Brief, Issue 25. 2 September 2013HMRC Revenue & Customs (HMRC) Brief 17/13 (RCB/17/13, Division V16.3) published on 8 July 2013 further clarified the VAT treatment of supervisors' fees in light of the Paymex judgment, following on from Brief 27/11 (RCB/27/11, Division V16.3) published on 19 July 2011 and Brief 35/11 published on 20 September 2011.In issuing Brief 17/13, HMRC did no more than re-state the existing legal position which was unaffected by the Paymex judgment. When handling any repayments of VAT HMRC takes into account all relevant circumstances of the
Revenue & Customs Brief, Issue 25. 2 September 2013
HMRC Revenue & Customs (HMRC) Brief 17/13 (RCB/17/13, Division V16.3) published on 8 July 2013 further clarified the VAT treatment of supervisors' fees in light of the Paymex judgment, following on from Brief 27/11 (RCB/27/11, Division V16.3) published on 19 July 2011 and Brief 35/11 published on 20 September 2011.
In issuing Brief 17/13, HMRC did no more than re-state the existing legal position which was unaffected by the Paymex judgment. When handling any repayments of VAT HMRC takes into account all relevant circumstances of the
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