September 2011

HMRC: temporary return to UK due to political unrest – tax residence

September 10, 2011

HMRC have issued a statement (pdf, see annex at end) on the impact on UK tax residence for employees who have returned to the UK temporarily because of the political situation in the Middle East.

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VAT on temporary staff: HMRC Brief 32/11

September 6, 2011

HMRC have published Brief 32/11, setting out their policy following the First-Tier Tribunal decision in Reed Employment Limited in March this year (TC01069). The Tribunal in Reed Employment agreed with Reed’s claim that they should only account for VAT on the commission element of the fee charged to clients, rather than on the whole amount.  The decision […]

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