A hairdresser’s shop was liable for VAT for work done by sub-contractor staff where the fees taken by the sub-contractors were shared by the shop. This remained so even if the individual hairdressing sub-contractors were not themselves liable for VAT because of their low turnover.
Citations:
Ind Summary 15-Feb-1993
Jurisdiction:
England and Wales
VAT
Updated: 08 April 2022; Ref: scu.79340