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Revenue and Customs Brief 16 (2020)
03 November 2020 Andrea Marshall, Tax Specialist
In Revenue and Customs Brief 16 (2020): VAT liability of payroll services, HMRC set-out their continued view that suppliers who provide payroll services to disabled persons should standard rate their supplies. This is on the basis that the payroll services are not services closely linked to welfare, because it is the personal assistants (who are paid directly by the disabled person) who provide the welfare service.
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03 November 2020 
Andrea Marshall, Tax Specialist
