VAT updates: January 2016

Graham Elliott, VAT expert, considers the fallout from the Adecco case, which contradicted the Reed Employment ruling and raises issues for employment agencies and intermediaries, plus a flurry of education cases clarify VAT treatment and caravans given full HMRC guidance

Fallout from Adecco case raises questions for employment agencies

The decision of the First Tier Tribunal (FTT) in Adecco TC04743 will come as a disappointment to many observers who had been hoping that the VAT disadvantage to hiring temps via employment businesses would be successfully challenged, based on the contractual (as distinct from the regulatory) position.

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