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Waqar Shah and Tabassum Khan in Taxation magazine on employee incentives

Posted on 23 March 2022

Waqar Shah, Partner in Mishcon de Reya’s Dispute Resolution department, and Tabassum Khan, Associate in the Tax Litigation and Dispute Resolution team, have written an article published in Taxation magazine, on the topic of employee incentives.

The article looks at areas such as uncertainty in employee vouchers, VAT consequences of vouchers issued to employees under award schemes, and considerations of The Court of Justice of the European Union (CJEU) on a case involving an award scheme.

Waqar Shah and Tabassum Khan note that GE Aircraft Engine Services Ltd v CRC is "by no means a straightforward application of EU legislation and the advocate general opened her opinion by addressing the fact that this appeal ‘has layers’.”

The article goes on to consider the tribunal’s enquiries “whether the operation of a reward scheme resulting in vouchers being issued to employees would amount to a supply of vouchers for an employee’s private use or for a purpose other than those of the employer’s business (falling under Article 26(1)(b) of the VAT Directive).”

For the full article, click here (subscription required).

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