Do you incur VAT on the cost of agency staff which you are unable to reclaim?
As you are probably aware, the staff hire concession was withdrawn in 2009.
This was successfully challenged in the Reed case in 2011, but had very limited impact.
The position has now been challenged again by Adecco in a Tribunal case, the decision is expected to be released very shortly.
If Adecco wins (or the appeal continues to a higher court), there may be scope to submit protective claims covering the last four years.
If you are affected by these issues and have not yet submitted a claim, we recommend you review your position as a matter of urgency.