Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.
Cheshire Centre for Independent Living (CCIL) is a charity providing a range of support services for disabled people their families and their carers. Its mission statement is: ‘To empower local disabled people to have independence choice and control over their lives and to remove the barriers which exist within society.’
The case of HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC) is interesting and concerning. It is interesting on costs. Despite losing the case in the Upper Tribunal CCIL was awarded its costs including the costs of the First-tier Tribunal (FTT) hearing.
It is concerning because of HMRC’s argument on the nature and scope of the VAT exemption for welfare...
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Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.
Cheshire Centre for Independent Living (CCIL) is a charity providing a range of support services for disabled people their families and their carers. Its mission statement is: ‘To empower local disabled people to have independence choice and control over their lives and to remove the barriers which exist within society.’
The case of HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC) is interesting and concerning. It is interesting on costs. Despite losing the case in the Upper Tribunal CCIL was awarded its costs including the costs of the First-tier Tribunal (FTT) hearing.
It is concerning because of HMRC’s argument on the nature and scope of the VAT exemption for welfare...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
