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Decision Number:	TC 04743
Appellant:	Adecco UK Ltd,Ajilon (UK) Ltd, Badenoch and Clark Ltd, Hy-Phen.com Ltd, Lawson Bishop Financial Ltd, Modis International Ltd, Roevin Mgt services Ltd, Spring Personnel Ltd, Spring Technology Staffing Services Ltd
Respondent:	The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:
Date Of Decision:	27/11/2015
Main Category:	VAT - SUPPLY
Main Subcategory:	Other
Notes:	VAT –tri-partite arrangement - temps carrying out work for clients of employment business – whether decision in Reed Employment should be followed – no – Redrow, Baxi, Aimia and WHA applied - whether economic reality inconsistent with contractual position – no – appeal dismissed
Decision(s) to Download:	TC04743.pdf