VAT Update: Locum Doctors, Tapi Carpets Case & Agency VAT Rules
VAT
|
Video
September 11, 2026

VAT Update: Locum Doctors, Tapi Carpets Case & Agency VAT Rules

In this Tax Essentials for Advisers VAT update, Ed Thompson covers HMRC’s revised VAT guidance on locum doctors, the Tapi Carpets First-tier Tribunal case on agent versus principal arrangements, and how agency structures may create VAT advantages. 

Discover the latest VAT implications for employment businesses, advisers and businesses using self-employed service providers.

 

VAT
|
Video
Updated: September 11, 2026