The Court of Appeal judgment in Adecco UK Ltd v HMRC once again confirms that ‘contract has primacy’. However, was Lord Justice Newey correct in his assertion that Reed Employment Ltd v HMRC was incorrectly decided or has the landscape in relation to employment law changed? Indirect tax advisers are not always accustomed to determining the VAT liability of a supply by reference to non-VAT legislation. However, where those non-VAT provisions impact contractual and legal relationships, they may merit consideration.
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