LON (93/927)

No. 12,027

Decision given 23 March 1994.

Assessment – Supply of services – Group registration – Agreement whereby staff costs paid by representative member were reimbursed by other companies – Whether taxable supplies of staff – Value Added Tax Act 1983, s. 2, 5 and 29.

  The issue was whether the payment of staff costs by the appellant (PHHE) as the central paymaster of the group of companies was consideration for the taxable supply of staff.

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