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 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).

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

Published 17 March 2017