Adecco UK Ltd and others v Revenue and Customs Commissioners

Value added tax – Supply of goods or services. The appellant employment bureaux supplying clients with temporary staff (temps) were obliged to account for VAT on everything that they were paid by a client, not only on the element attributable to the introduction and ancillary services that they supplied themselves. The Court of Appeal, Civil Division, in dismissing the appellants' appeal, held that the appellants had not merely supplied their clients with introductory and ancillary services, and the temps' services had been supplied to clients via the appellants.

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