Another bit of good news for the NHS – the Court of Appeal has recently supported the Upper Tribunal’s previous decision that lease cars provided under a salary sacrifice are not a supply for VAT purposes (as a result of the ‘de-supply’ order – “Value Added Tax (Treatment of Transactions) Order 1992 SI 1992/630”).
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VAT on NHS Salary Sacrifice Lease Cars: Court of Appeal rule in favour of the NHS
by Berthold Bauer on July 14, 2020 VAT on NHS Salary Sacrifice Lease Cars: Court of Appeal rule in favour of the NHS
