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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
17 March 2017
Category:
Tax
Release date:
17 March 2017

Read the full decision in .

VALUE ADDED TAX - tripartite situation � 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 � whether temporary workers supply services to employment business or to clients � Airtours Holiday Transport Ltd v HMRC applied - whether economic reality inconsistent with contractual position � appeal dismissed

Updates to this page

Published 17 March 2017