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Adecco: employment contract has primacy

Adecco: employment contract has primacy

We review the VAT implications of utilising the services of temporary workers.

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The Court of Appeal judgment in Adecco UK Ltd v HMRC once again confirms that ‘contract has primacy’. However, was Lord Justice Newey correct in his assertion that Reed Employment Ltd v HMRC was incorrectly decided or has the landscape in relation to employment law changed? Indirect tax advisers are not always accustomed to determining the VAT liability of a supply by reference to non-VAT legislation. However, where those non-VAT provisions impact contractual and legal relationships, they may merit consideration.

In an article for Tax Journal*, Kevin Carletti and Jill Bromwich discuss the implications of the recent decision in the Adecco case.

* First published in Tax Journal on 21 September 2018. Reproduced with permission.

For further information please contact:

Kevin Carletti

Jill Bromwich

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