BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Adecco UK Ltd & Ors v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 113 (TCC) (17 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/113.html
Cite as: [2017] STC 787, [2017] UKUT 113 (TCC), [2017] BVC 509

[New search] [Context] [View without highlighting] [Printable PDF version] [Help]



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 (VALUE ) [2017] UKUT 113 (TCC) (17 March 2017)


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

A HTML version of this file is not available click here or view below the pdf version : 113.pdf


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/113.html