The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
This guidance note provides an overview of the VAT treatment of supplies of staff. Businesses that are involved in supplying staff in the healthcare sector should read the Welfare - supplies of staff guidance note for more information.
Businesses are treated as making a supply of staff when they provide one of the following to another organisation in exchange for any form of consideration:
an individual who is contractually employed or engaged by the business
a director of the business
The most important requirement is that the member of staff is not contractually employed by the recipient who receives the individual, but comes under the customer's control and direction. If the business provides services, such as catering and construction, to another party and the staff remain under the supplying business' control and direction, this is not a supply of staff but a supply of catering / construction, etc. This is important to remember if the services provided could be liable to VAT at the reduced or zero-rate, or be exempt. Also if the services are provided to a customer in another country, different VAT rules may apply.
If the business is involved in supply services to customers located in other countries, the following flowchart can assist with determining the correct VAT treatment of its services: Flowchart - Place of supply of services.
If the staff are supplied to a UK customer or a private customer in another EU member state, the place of supply is the UK
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
‘Hold-over’ relief allows for the deferral of a gain that would otherwise arise in relation to a disposal. No capital gains tax (CGT) is due in respect of the disposal, but the base cost of the asset for the transferee for the purpose of a future disposal is reduced by an amount equal to the gain
This guidance note explains how to calculate the amount of tax that arises under the lifetime charge. In general terms the lifetime charge will apply to individuals who transfer property into a trust that is subject to the relevant property regime. See the Chargeable transfers and Occasions of
Income and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax 2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting the foreign tax
Preparatory workBefore completing the Inheritance Tax account for submission to HMRC, the practitioner needs to undertake a comprehensive review of the extent of the estate and its proposed distribution. The work required leading up to the submission of the account is described in detail in the
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.