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Businesses that hire temp workers and cannot reclaim all of the VAT may be interested in the case of Reed Employment Ltd in which the tribunal decided that, notwithstanding contractual terms and government regulations to the contrary, the wage element of the temp charge was not subject to VAT. The case appeared to refer to old regulations, and in any case appeared likely to be appealed.
But HMRC appears not to wish to appeal, and this means that claims should be considered. Initially, businesses will want to contact temp agencies for a refund, but the agency will need to claim against HMRC. We can assist. Contact Graham Elliott on 0207 969 5610 or gelliott@haysmacintyre.com
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