Technical Update

HMRC have recently been querying the VAT treatment of short-term rented accommodation provided to staff and advising that in some instances the supply is standard rated rather than exempt.   VAT rules state that where a person is paying to stay in accommodation such as hotels, boarding houses and similar establishments, the supply is standard [...]


You are probably aware of the basic VAT rules which help to determine the VAT rate of a supply. For example, we know that healthcare services are exempt from VAT, intra-divisional supplies are outside the scope of VAT and IT services are standard rated.   When determining the VAT rate to apply to a supply [...]


Further to our Autumn Technical Update, where we listed the staff which would be eligible for VAT recovery under COS heading 41, we wanted to delve a little deeper into the eligibility of VAT recovery under this heading.   As we know, VAT can be recovered on nurses, midwives, ODPs and phlebotomists under COS heading [...]


At Liaison’s VAT conference on 12 October we advised delegates to review their arrangements for supplies of temporary staff. There are a number of suppliers currently marketing VAT or IR35 mitigation solutions relating to the supply of agency staff. We advised delegates to be aware that such solutions may not be VAT or IR35 compliant [...]


Under the Lifting Operations and Lifting Equipment Regulations 1998 a business which uses lifting equipment has a statutory obligation to regularly inspect this equipment to ensure it complies with the Health and Safety at Work Act 1974. The inspection needs to be carried out by a “sufficiently independent and impartial” individual.   Due to this [...]