Lee Squires and Fiona Bantock review the latest developments in VAT that matter, including those concerning supplies of staff, TOGCs and insurance, and cost sharing groups.
Supply of staffOn 26 January 2012 the CJEU delivered its judgment in ADV Allround Vermittlungs AG (Case C-218/10) holding that the supply of self-employed persons could be a 'supply of staff' under Article 9(2)(e) of the Sixth VAT Directive (which provided that supplies of staff would be treated as taking place where the recipient belonged). The rationale for adopting a wide interpretation of 'supply of staff' was stated to...
