VAT: Recharge of remuneration: joint employees not subject to VAT | Practical Law
https://content.next.westlaw.com/practical-law/document/I921ff0db3dda11e698dc8b09b4f043e0/VAT-Recharge-of-remuneration-joint-employees-not-subject-to-VAT?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The First-tier Tribunal has held that where remuneration paid to certain employees by one joint employer of employees was recharged to the other joint employer, that recharge was not liable to VAT but instead was a disbursement.
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VAT: Recharge of remuneration: joint employees not subject to VAT
Practical Law UK Articles 1-630-2312
(Approx. 2 pages)
VAT: Recharge of remuneration: joint employees not subject to VAT
by Norton Rose Fulbright LLP
Related Content
Published on 30 Jun 2016
The First-tier Tribunal has held that where remuneration paid to certain employees by one joint employer of employees was recharged to the other joint employer, that recharge was not liable to VAT but instead was a disbursement.