Financial services companies, charities, many parts of the
public sector, educational institutions and health/care operators
are usually unable to recover most of the VAT charged to them by
suppliers of staffing services. Undoubtedly suppliers who are able
to supply without charging VAT are more attractive to their end
user clients in these sectors.
how to choose the best VAT models and
avoid pitfalls
Choosing the right VAT solution
requires an understanding of a number of inter-dependent issues,
including VAT, IR35, PAYE and National Insurance contributions
legislation, employment law, immigration law, recruitment law,
money laundering compliance and revenue recognition rules.
- What VAT mitigation models are currently used?
- Is the "Reed" or "agency" model of VAT mitigation still
available after the withdrawal of HMRC concessions on 1 April 2009?
How does it work?
- What impact does Care Standards legislation have on the use of
VAT exemptions in the health/care sector?
- How does recruitment law affect VAT mitigation models?
- What new VAT mitigation models will be available after 1 April
2009?
- Are "employed" models of VAT mitigation workable? Can they be
combined with other tax planning relating to travel expenses? Do
they lead to employment risk and how can that be minimised?
- How do VAT mitigation models affect IR35 tax issues?
- What contract amendments are required to implement VAT
mitigation measures?
We advise suppliers and end users on
all aspects of VAT mitigation, using structures which work
commercially and which minimise the potential for employment and
income tax problems.
what types of organisation do we
assist?
We act for organisations across a
range of different sectors. We have advised a number of
international banks and insurance companies, charities and
health/care providers and represent many of the leading recruitment
companies in the UK.
industry standing
Our market leading status is reflected
by the range of trade associations and industry bodies who look to
us for advice, such as the HR Outsourcing Association, the
Chartered Institute of Purchasing and Supply (CIPS), the British
Bankers Association, the Association of Professional Staffing
Companies and Intellect. We are also panel members of the
Recruitment and Employment Confederation (REC) and are regularly
involved in consultations with the European Commission, HM
Treasury, HMRC and BERR about new legislation in this area. Our
advice on temps and contractors has been adopted by the Office of
Government Commerce.
our service approach
We work hard to develop close
relationships with our clients so that we understand their
individual business operations and specific needs and deliver
tailored solutions promptly and within budget.
tailoring our services for you
Our Recruitment sector group comprises
an integrated group of lawyers with a range of complementary legal
experience relating to recruitment and resourcing, including
expertise in outsourcing, recruitment, litigation, corporate
finance and M&A, tax, property, employment and commercial
work.
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