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Sally can wait

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25 October 2011 / Alex Millar
Issue: 4327 / Categories: Comment & Analysis , VAT
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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