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 deals with the VAT treatment of supplies of staff in the welfare sector by employment businesses. For information on supplies of advice and information, see the Welfare - supplies of advice and information guidance note.
This is an individual who is registered or enrolled on the appropriate statutory register, including:
dentists or dental care professionals
doctors who are registered with the General Medical Council
nurses, midwives or community health nurses who are registered with the Nursing and Midwifery Council
individuals registered with the Health Professions Council, including (this list is not exhaustive):
speech and language therapists
nursing auxiliaries who provide medical care as well as personal care to their patients (there is no requirement to be on any professional register)
Medical care would include activities such as, taking blood pressure, taking a patients' temperature, administering drugs under supervision, etc.
care assistants who provide medical care as well as personal care to their patients (there is no requirement to be on any professional register)
support workers who provide personal care and support services
**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
IntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel. See the Travel expenses guidance note for more information of when
Tax professionals will often be asked to provide input into the financial statement work undertaken by audit professionals. This guidance note is intended to give an overview of some of the key issues when undertaking audit work.This note is an introduction only and is written on the assumption that
This guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax liability falls on the trustees
Close companies ― overviewMeaning of close companyThe tax rules for close companies are intended to address those companies that are closely controlled (ie by the owners and their families) and therefore could be used to manipulate the tax position of its activities and its investors. Therefore,
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.