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
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Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions over 50g/km but not more than 110g/km (to be reduced to 50g/km and below from April 2021)18%CAA
Maintenance payments are payments made by a taxpayer to their former or separated spouse for the maintenance of that former spouse or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the payments must be made by virtue
What is structures and buildings allowance (SBA)?From 29 October 2018, expenditure on constructing a non-residential building or structure, or in certain cases, expenditure on acquiring such a building or structure, qualifies for an SBA. The following note has been updated for the changes announced
Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the
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