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VAT and salary sacrifice: lessons from Pertemps

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In the recent case of Pertemps Ltd, the Upper Tribunal considered whether the operation of a salary sacrifice scheme was a supply for VAT purposes. The decision endorses the approach set out by the Court of Appeal in Wakefield, and it clarifies the criteria required to establish what an ‘economic activity’ is. The Upper Tribunal also provides guidance on the characterisation of the supply and the circumstances in which a supply is a service for consideration.

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