VAT updates: December 2019

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers when an employment bureau can and cannot be a joint employer, whether a community amateur sports club can be a charity and the impact of trying to backdate a flat rate scheme application

Case: employment structure and value of supply

The case of In Tandem Resources Limited (TC07399) is an object lesson in how VAT creates unexpected and commercially irrational outcomes. In this case (the scope of which went wider than the aspect discussed here) the issue was whether the supplier was an agent for employers’ dealings with employees, or actually a supplier of the labour in question.

This has been covered in a number of cases relating to employments bureaux, but this one has a twist to it.

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Case: employment structure and value of supply

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