Posts Tagged ‘vat’
VAT and Compound Interest
Those dealing with straightforward VAT input and output calculations may not be aware of the complexities of VAT when it comes to international transactions or the extent to which the European Court of Justice (ECJ) has an influence on more complex VAT questions. In fact there are numerous occasions on which the UK tax tribunals…
Read MoreVAT and Salary Sacrifice
The decision by the ECJ in the case of Astra Zeneca UK Limited v HMRC has had wide ranging implications for all businesses which offer employees benefits in return for salary sacrifices. The case revolved around the supply by Astra Zeneca to its employees of high street vouchers in return for a salary sacrifice. Prior…
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