In Adecco and others v HMRC [2015] UKFTT 600 (27 November 2015) the FTT found that a provider of temporary staff was liable to VAT on the whole fee paid by clients.
Adecco was a provider of recruitment services and the appeals related to its VAT liability on payments received from its clients in respect of work carried out by temporary workers that it supplied. These ‘non-employed temps’ were not employed by Adecco which simply introduced them to clients.
During the relevant period Adecco had accounted for VAT on both the wages paid to the temps and its commission. However in Reed Employment Ltd [2011] UKFTT 200 the FTT had subsequently found that Reed had made supplies of introductory services to its clients in return for its commission so that it was not liable to VAT on the element of the...
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In Adecco and others v HMRC [2015] UKFTT 600 (27 November 2015) the FTT found that a provider of temporary staff was liable to VAT on the whole fee paid by clients.
Adecco was a provider of recruitment services and the appeals related to its VAT liability on payments received from its clients in respect of work carried out by temporary workers that it supplied. These ‘non-employed temps’ were not employed by Adecco which simply introduced them to clients.
During the relevant period Adecco had accounted for VAT on both the wages paid to the temps and its commission. However in Reed Employment Ltd [2011] UKFTT 200 the FTT had subsequently found that Reed had made supplies of introductory services to its clients in return for its commission so that it was not liable to VAT on the element of the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
