Adecco UK Ltd & Ors v Revenue and Customs Commissioners  BVC 39
 EWCA Civ 1794
Court of Appeal (Civil Division)
Lord Justice Patten, Lord Justice David Richards and Lord Justice Newey
Judgment delivered 30 July 2018
Value added tax – Tripartite situation – Whether employment business providing self-employed temporary workers to clients supplied (1) staff for total consideration paid by client or (2) only introductory services for commission retained by employment business – Whether temporary workers supply services to (1) employment business or (2) clients – Whether economic reality inconsistent with contractual position – Companiesʼ appeal dismissed.