With the very kind assistance of APSCo and two members of HMRCs Employment Status and Intermediaries Policy team, we recently held two client workshops on the practical issues arising to end-users and recruiters from “new” IR35.… Continue Reading
In our August 2010 Review (PDF) we reported that that the European Court of Justice had ruled in Astra Zeneca that employers would have to account for VAT on retail vouchers provided to their employees under salary sacrifice arrangements because the supply of vouchers is treated as the supply of services to the employees for VAT … Continue Reading