Court of Appeal.

Judgment delivered 31 July 1987.

Value added tax – Supply of services – Parent company entered into contracts of employment with and paid salaries of staff working for subsidiary – Whether staff were employed by parent or subsidiary – Whether supply of services by parent to subsidiary – Finance Act 1972, sec. 5(8) (subsequently sec. 6(2)) (now Value Added Tax Act 1983, sec. 3(2)(b)).

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