SolvedVTAXPER33000 | Issues to consider: Employment status: Introduction and law
From HM Revenue & Customs · VAT Taxable Person Manual
The law
UK VAT law on the question of employment status is expressed in the VAT Act 1994 as follows.
VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.