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	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] UKUT 113 (TCC), [2017] BVC 509, [2017] STC 787

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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

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