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ALEX MILLAR looks at HMRC policy on the VAT treatment of benefits provided via salary sacrifice arrangements
KEY POINTS
- Flexible benefit schemes.
- Childcare vouchers.
- VAT on corporate gym membership.
- Timing of arrangements.
Sally is the tax manager at Rock Band & Co a firm of accountants established by Harry Rock and Ella Band. The firm operates a flexible benefits scheme and Sally has agreed to share extracts from her diary.
Tuesday 8 March 2011
I had my annual salary review with the tax partner Ella Band today. Most employees of Rock Band & Co have a September review to discuss their remuneration package for the 12 months starting on 1 October.
I am the exception to this because my review takes place in March to discuss my remuneration package for the 12 months starting on 1...
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