Commentary

RCB/25/13 Clarification of Brief 17/13 re Paymex

Part V16 Forms and other HMRC material

RCB/25/13 Clarification of Brief 17/13 re Paymex

RCB/25/13 Clarification of Brief 17/13 re Paymex

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

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