The VAT treatment of employment businesses that place temporary workers (‘temps’) is currently in a state of confusion. In April, the Court of Appeal is scheduled to hear the taxpayer’s appeal in Adecco UK Ltd v HMRC. It is to be hoped that the court’s decision will provide some much needed clarity in this area.
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The VAT treatment of employment businesses that place temporary workers (‘temps’) is currently in a state of confusion. In April, the Court of Appeal is scheduled to hear the taxpayer’s appeal in Adecco UK Ltd v HMRC. It is to be hoped that the court’s decision will provide some much needed clarity in this area.
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