Nick Skerrett (Simmons & Simmons) considers the implications of the decision in Adecco concerning the VAT liability associated with the introduction of temporary workers to clients, which is diametrically opposed to the earlier 2011 decision in Reed Employment.
When a judge describes their own decision as an unfortunate outcome (Adecco UK Ltd and Ors v HMRC [2015] UKFTT 600 reported in Tax Journal 11 December 2015) it is difficult to disagree. This is particularly so when the judgment not only creates two diametrically opposed decisions of the First-tier Tribunal but also creates one so particular to its facts that it does not provide useful clarity to the many appeals stood over behind it. The decision regrettably leaves competing suppliers in an important sector of the economy applying different VAT liabilities.
Whilst Judge Mosedale may not have found herself able...
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Nick Skerrett (Simmons & Simmons) considers the implications of the decision in Adecco concerning the VAT liability associated with the introduction of temporary workers to clients, which is diametrically opposed to the earlier 2011 decision in Reed Employment.
When a judge describes their own decision as an unfortunate outcome (Adecco UK Ltd and Ors v HMRC [2015] UKFTT 600 reported in Tax Journal 11 December 2015) it is difficult to disagree. This is particularly so when the judgment not only creates two diametrically opposed decisions of the First-tier Tribunal but also creates one so particular to its facts that it does not provide useful clarity to the many appeals stood over behind it. The decision regrettably leaves competing suppliers in an important sector of the economy applying different VAT liabilities.
Whilst Judge Mosedale may not have found herself able...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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