Salary sacrifice schemes: what are VAT implications?

Salary sacrifice schemes, under which employees agree to a reduction in salary in exchange for certain benefits, may have VAT implications for the employer. Sarah Kay, tax writer at Croner-i, looks at whether VAT was owed on salary sacrifice schemes in the recent Pertemps case

This is premium content. You are just moments away from full access to Accountancy Daily. Sign up below to get started, if you are already a subscriber please log in.
What you get
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Subscriber alerts
CPD tracker
Premium articles
Premium case reports
Surveys and industry reports
One new eCPD module a month (12 per year)
Accountancy magazine print version (12 issues per year)
FREE
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Accountancy Magazine
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Accountancy magazine print version (12 issues per year)
Premium
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Subscriber alerts
CPD tracker
Premium articles
Premium case reports
Surveys and industry reports
One new eCPD module a month (12 per year)

Accountancy Daily is available as a multi-user licence, offering the ideal way to keep the whole practice up to speed on the latest industry news and insight, while earning cost effective CPD points!

For information call now on 0844 561 8166

Subscribe