David Bennett and Richard Collis review HMRC's guidance following the decision in Reed Employment.
HMRC Brief 32/11 dated 23 August 2011 reacts to the main issue in the First-tier Tribunal decision in Reed Employment Ltd.
The issue was whether Reed’s supplies (between 1973 and 1995) were limited to the introduction of workers to clients in return for an introduction fee as contended by Reed or whether Reed was making a supply of temporary staff as principal the consideration being the total amount paid by the client.
The issue was decided...
