[2018] 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.

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