Case report round-up: Employers face VAT liability for salary-sacrifice voucher schemes
Employment benefits: employers face VAT liability for salary-sacrifice voucher schemes In AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ , the ECJ held that where an employer, under a salary-sacrifice scheme, issues employees vouchers with a cash value exchangeable for goods or services at retailers, the remuneration given up by the employees constitutes consideration for the issue of the vouchers, giving rise to a VAT liability for the employer. (Personnel Today)
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