Q&As

What is the VAT status of a chiropractor who provides services to a clinic via a personal service company?

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Published by a ÀÏ˾»úÎçÒ¹¸£Àû Tax expert
Published on: 12 November 2020
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A supply of services is defined in the Value Added Tax Act 1994 (VATA 1994) as 'anything which is not a supply of goods but is done for a consideration'.

When considering the VAT status of the chiropody services in question, it is important to distinguish between a supply of staff and a supply of services that involves the use of staff.

A supply of staff is the placing of personnel under the general control and guidance of another party as if those personnel become employees of that other party. However, when a supplier

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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Personal service definition
What does Personal service mean?

A claim form must be served personally on a defendant in certain circumstances. What is meant by personal service depends on the type of defendant, as set out in cpr 6.5(3).

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