Adecco UK Ltd, Ajilon (UK) Ltd, Badenoch and Clark Ltd, Hy-Phen.Com Ltd, Lawson Bishop Financial Ltd, Modis International Ltd, Roevin Management Services Ltd, Spring Personnel Ltd, Spring Technology Staffing Services Ltd v HMRC: [2017] UKUT 0113 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman and Judge Sinfield on 17 March 2017.
Read the full decision in .
VALUE ADDED TAX - tripartite situation 鈥� whether employment business providing self-employed temporary workers to clients supplies staff for total consideration paid by client or only introductory services for commission retained by employment business 鈥� whether temporary workers supply services to employment business or to clients 鈥� Airtours Holiday Transport Ltd v HMRC applied - whether economic reality inconsistent with contractual position 鈥� appeal dismissed
Updates to this page
Published 17 March 2017