- VAT due on full amount received by employment bureau for supply of staff (Adecco UK Ltd v HMRC)
- Original news
- What are the practical implications of this case?
- What was this case about?
- What did the Tribunal decide?
- What should tax lawyers take note of?
- Case details
Tax analysis: the long-awaited Upper Tribunal (UT) decision upheld the decision of the First-tier Tax Tribunal (FTT) in concluding Adecco was making a supply of staff, not introductory services, when it provided non-employed temporary workers to clients. As a result, Adecco was obliged to account for VAT on the full amount it received from its clients.
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