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Astra Zeneca UK Ltd v HMRC - payment of part of employees' salary in retail vouchers is a transaction subject to VAT

Perhaps of marginal relevance to employment law, but of interest to employers considering the implications of different forms of remuneration for their staff. An Advocate General considers that payment of part of an employee's salary in retail vouchers (rather than cash) which the employer bought at a discount but the employee can spend at face-value, is a transaction that is subject to VAT.

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