HMRC has made significant changes to its guidance on VAT and employment bureaux. This includes publishing a new manual page VTAXPER67050 and archiving or amending a number of other pages in the VAT Taxable Person Manual.
Notably, the new guidance refers at some length to the ramifications of the Court of Appeal judgment in Adecco UK Ltd [2018] STC 1722.
HMRC has made significant changes to its guidance on VAT and employment bureaux. This includes publishing a new manual page VTAXPER67050 and archiving or amending a number of other pages in the VAT Taxable Person Manual.
Notably, the new guidance refers at some length to the ramifications of the Court of Appeal judgment in Adecco UK Ltd [2018] STC 1722.