Sarah Kay

Tax / VAT treatment of recharged salary costs

Employee salary costs can be liable for VAT when recharged between subsidiaries and related companies. Sarah Kay examines potential pitfalls for employers from risks for group payroll functions to distinctions of supply of staff or supply of services 

Tax / Missing trader VAT fraud and input tax recovery

Croner-i tax writer Sarah Kay looks at cases of carousel fraud and what HMRC can do to clamp down on the issue of VAT evasion on goods, by either disallowing input tax recovery or enforcing the domestic reverse charge

Tax / Tax implications of selling assets before capital goods scheme expires

Croner-i tax writer Sarah Kay looks at the consequences of selling an asset covered by the capital goods scheme (CGS) before an arrangement expires, potential tax liabilities and HMRC's discretion over the application of disposal tests

Tax / Unexpected VAT consequences of devolved status

Sarah Kay, tax writer at Croner-i, considers an Upper Tribunal case where care services where taxable in England but exempt in Scotland and Northern Ireland due to different VAT rules and a variance in statutory regulation

Tax / 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
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