Commentary

RCB/32/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Reed Employment Limited

Part V16 Forms and other HMRC material

RCB/32/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Reed Employment Limited

RCB/32/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Reed Employment Limited

Revenue & Customs Brief, Issue 32. 24 August 2011

1 Background

This brief explains HM Revenue & Customs' (HMRC's) policy following the First-Tier Tribunal (FTT) decision in the case of Reed Employment Limited (LON/2004/0130).

The Tribunal held that in providing temporary staff to its clients Reed was supplying introductory services rather than making supplies of staff. Accordingly the company was only liable to account for VAT on the commission element of its charge and not on the overall amount paid by the client which included the wages

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