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In Tandem Resources v HMRC

In In Tandem Resources v HMRC [2019] UKFTT 615 (8 October 2019) the FTT found that the company had been providing labour for consideration subject to VAT and that the company’s failure to account for the relevant VAT had been careless but not deliberate.

In Tandem provided workers to its customers. Its contention was that employees of its customers were transferred from its customers to the company under TUPE. In Tandem needed those employees to be legally employed by it so it could obtain the benefits of scale when purchasing fringe benefits for the mutual benefit of In Tandem the customers and the employees. The issue was therefore whether In Tandem supplied labour to its customers or outsourced administration services.

The FTT found as a fact that the employees were transferred from the customers to In Tandem under TUPE which enabled In Tandem to supply labour back to...

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