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VAT due on full amount received by employment bureau for supply of staff (Adecco UK Ltd v HMRC)

VAT due on full amount received by employment bureau for supply of staff (Adecco UK Ltd v HMRC)
Published on: 20 March 2017
Published by: LexisPSL
  • 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

Article summary

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. or take a trial to read the full analysis.

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