close
Share with your friends

Adecco: employment contract has primacy

Adecco: employment contract has primacy

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

1000

Also on home.kpmg

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

© 2020 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal