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Business Tax

HMRC and Welfare Services Planning

HMRC Revenue and Customs Brief 2 (2025) was released yesterday (24 April 2025), which addresses HMRC's view on the use of VAT grouping structures within the care industry (often referred to as 'welfare services planning'). Key points Avoidance: HMRC state that they consider certain VAT grouping structures to be avoidance. These structure typically involve state-regulated

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