Policy paper
Revenue and Customs Brief 16 (2020): VAT liability of payroll services
This brief explains the developments in the appeal to the Upper Tribunal Cheshire Centre for Independent Living.
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This brief explains HMRC’s position following the decision by the Cheshire Centre for Independent Living (‘Cheshire’) to concede the appeal in the Upper Tribunal.
The Upper Tribunal set aside the decision of the First-tier Tribunal. There is no change to HMRC’s position which is that the Cheshire case was wrongly decided on the grounds set out by the First-tier Tribunal.
Published 22 October 2020