Synopsis

Her Majesty’s Revenue and Customs (HMRC) has recently issued new guidance regarding the charging of VAT on service charge recoverable staff costs.

VAT is not to be charged when staff are employed by the Landlord, but will be in all other scenarios.

Covering Topics

  • Overview
  • Why are HMRC making these changes?
  • When does VAT liability arise?
  • Which service charge recoverable staff are affected?
  • What will the cost be?
  • Summary
  • Further information

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