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Payroll supplies for carer not taxable – Cheshire Centre for Independent Living (TC07182)

Cheshire Centre for Independent Living (TC07182) has succeeded in its First Tier Tribunal (FTT) contest with HMRC over services provided to disabled persons, the purpose of which was to allow as much independence as achievable to its beneficiaries.

HMRC argued that the contested services were taxable, whereas the charity viewed them as exempt.

The disputed services were the operation of a payroll for the disabled customer to allow the employment of a personal carer.

Source: accountancydaily.co

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