Enviar búsqueda
Cargar
ITU 332015
•
0 recomendaciones
•
230 vistas
Graham Brearley
Seguir
Indirect Tax Update for week ending 4 December 2015
Leer menos
Leer más
Economía y finanzas
Denunciar
Compartir
Denunciar
Compartir
1 de 2
Descargar ahora
Descargar para leer sin conexión
Recomendados
ITU / 092017
ITU / 092017
Graham Brearley
ITU 13/2017
ITU 13/2017
Graham Brearley
ITU 03/2016
ITU 03/2016
Graham Brearley
ITU 16/2016
ITU 16/2016
Graham Brearley
Indirect Tax Update 19/2015
Indirect Tax Update 19/2015
Graham Brearley
ITU 23/2016
ITU 23/2016
Graham Brearley
ITU 22/2016
ITU 22/2016
Graham Brearley
Case Alert Wakefield College - Upper Tribunal
Case Alert Wakefield College - Upper Tribunal
Graham Brearley
Recomendados
ITU / 092017
ITU / 092017
Graham Brearley
ITU 13/2017
ITU 13/2017
Graham Brearley
ITU 03/2016
ITU 03/2016
Graham Brearley
ITU 16/2016
ITU 16/2016
Graham Brearley
Indirect Tax Update 19/2015
Indirect Tax Update 19/2015
Graham Brearley
ITU 23/2016
ITU 23/2016
Graham Brearley
ITU 22/2016
ITU 22/2016
Graham Brearley
Case Alert Wakefield College - Upper Tribunal
Case Alert Wakefield College - Upper Tribunal
Graham Brearley
ITU 24/2016
ITU 24/2016
Graham Brearley
Indirect Tax Update 02/2016
Indirect Tax Update 02/2016
Graham Brearley
Case Alert Brockenhurst College
Case Alert Brockenhurst College
Graham Brearley
UK Case Alert: HMRC v Brockenhurst College
UK Case Alert: HMRC v Brockenhurst College
Alex Baulf
Indirect Tax Update 07/2015
Indirect Tax Update 07/2015
Graham Brearley
ITU 04/2018
ITU 04/2018
Graham Brearley
Indirect Tax Update 20/2015
Indirect Tax Update 20/2015
Graham Brearley
ITU 09/2016
ITU 09/2016
Graham Brearley
ITU 27/2016
ITU 27/2016
Graham Brearley
ITU 01/2016
ITU 01/2016
Graham Brearley
ITU 21/2016
ITU 21/2016
Graham Brearley
ITU 08/2017
ITU 08/2017
Graham Brearley
Case Alert ELS Group Ltd - Court of Appeal
Case Alert ELS Group Ltd - Court of Appeal
Graham Brearley
ITU 32/2015
ITU 32/2015
Graham Brearley
ITU 19/2016
ITU 19/2016
Graham Brearley
ITU 26/2016
ITU 26/2016
Graham Brearley
ITU 04/2017
ITU 04/2017
Graham Brearley
ITU 29/2016
ITU 29/2016
Graham Brearley
ITU 34/2016
ITU 34/2016
Graham Brearley
ITU 37/2016 final
ITU 37/2016 final
Graham Brearley
Procurando caminhos na educacao pesquisa
Procurando caminhos na educacao pesquisa
Australian Council for Educational Research
The restaurant association uk
The restaurant association uk
abms01
Más contenido relacionado
La actualidad más candente
ITU 24/2016
ITU 24/2016
Graham Brearley
Indirect Tax Update 02/2016
Indirect Tax Update 02/2016
Graham Brearley
Case Alert Brockenhurst College
Case Alert Brockenhurst College
Graham Brearley
UK Case Alert: HMRC v Brockenhurst College
UK Case Alert: HMRC v Brockenhurst College
Alex Baulf
Indirect Tax Update 07/2015
Indirect Tax Update 07/2015
Graham Brearley
ITU 04/2018
ITU 04/2018
Graham Brearley
Indirect Tax Update 20/2015
Indirect Tax Update 20/2015
Graham Brearley
ITU 09/2016
ITU 09/2016
Graham Brearley
ITU 27/2016
ITU 27/2016
Graham Brearley
ITU 01/2016
ITU 01/2016
Graham Brearley
ITU 21/2016
ITU 21/2016
Graham Brearley
ITU 08/2017
ITU 08/2017
Graham Brearley
Case Alert ELS Group Ltd - Court of Appeal
Case Alert ELS Group Ltd - Court of Appeal
Graham Brearley
ITU 32/2015
ITU 32/2015
Graham Brearley
ITU 19/2016
ITU 19/2016
Graham Brearley
ITU 26/2016
ITU 26/2016
Graham Brearley
ITU 04/2017
ITU 04/2017
Graham Brearley
ITU 29/2016
ITU 29/2016
Graham Brearley
ITU 34/2016
ITU 34/2016
Graham Brearley
ITU 37/2016 final
ITU 37/2016 final
Graham Brearley
La actualidad más candente
(20)
ITU 24/2016
ITU 24/2016
Indirect Tax Update 02/2016
Indirect Tax Update 02/2016
Case Alert Brockenhurst College
Case Alert Brockenhurst College
UK Case Alert: HMRC v Brockenhurst College
UK Case Alert: HMRC v Brockenhurst College
Indirect Tax Update 07/2015
Indirect Tax Update 07/2015
ITU 04/2018
ITU 04/2018
Indirect Tax Update 20/2015
Indirect Tax Update 20/2015
ITU 09/2016
ITU 09/2016
ITU 27/2016
ITU 27/2016
ITU 01/2016
ITU 01/2016
ITU 21/2016
ITU 21/2016
ITU 08/2017
ITU 08/2017
Case Alert ELS Group Ltd - Court of Appeal
Case Alert ELS Group Ltd - Court of Appeal
ITU 32/2015
ITU 32/2015
ITU 19/2016
ITU 19/2016
ITU 26/2016
ITU 26/2016
ITU 04/2017
ITU 04/2017
ITU 29/2016
ITU 29/2016
ITU 34/2016
ITU 34/2016
ITU 37/2016 final
ITU 37/2016 final
Destacado
Procurando caminhos na educacao pesquisa
Procurando caminhos na educacao pesquisa
Australian Council for Educational Research
The restaurant association uk
The restaurant association uk
abms01
Guided inquiry choosing a topic
Guided inquiry choosing a topic
Australian School Library Association
Taiwan famous scenery
Taiwan famous scenery
Anny Pan
Risk Solutions for the Manager
Risk Solutions for the Manager
Edwin A Merrick
CV Hasbi Sohir December 2015
CV Hasbi Sohir December 2015
Hasbi Sohir
Apadrine Un NiñO Sordo
Apadrine Un NiñO Sordo
guestbb427b0
Smart hints and tips
Smart hints and tips
Australian School Library Association
Aberdeen Presentation
Aberdeen Presentation
George Duncan
United Case - Specialists in Protective Case Systems for Mission Critical Equ...
United Case - Specialists in Protective Case Systems for Mission Critical Equ...
United Case, a UFP Technologies brand
Diapo c2I
Diapo c2I
Martin Pellicier
resume 2(7).docx vimal
resume 2(7).docx vimal
vimal kumar
Augustus Asset55 Joint Integrity Webinar July2015 r2
Augustus Asset55 Joint Integrity Webinar July2015 r2
Edwin A Merrick
Leveraging Digital Tools for Guided Inquiry
Leveraging Digital Tools for Guided Inquiry
Joyce Kasman Valenza
Apéndice del manual de Organización para una Pastelería
Apéndice del manual de Organización para una Pastelería
Yesenia Casanova
Plasma
Plasma
Ankit Srivastava
Solid Shank Rivet Codes
Solid Shank Rivet Codes
aimeeharden
Global trends in higher education policies
Global trends in higher education policies
Australian Council for Educational Research
Destacado
(18)
Procurando caminhos na educacao pesquisa
Procurando caminhos na educacao pesquisa
The restaurant association uk
The restaurant association uk
Guided inquiry choosing a topic
Guided inquiry choosing a topic
Taiwan famous scenery
Taiwan famous scenery
Risk Solutions for the Manager
Risk Solutions for the Manager
CV Hasbi Sohir December 2015
CV Hasbi Sohir December 2015
Apadrine Un NiñO Sordo
Apadrine Un NiñO Sordo
Smart hints and tips
Smart hints and tips
Aberdeen Presentation
Aberdeen Presentation
United Case - Specialists in Protective Case Systems for Mission Critical Equ...
United Case - Specialists in Protective Case Systems for Mission Critical Equ...
Diapo c2I
Diapo c2I
resume 2(7).docx vimal
resume 2(7).docx vimal
Augustus Asset55 Joint Integrity Webinar July2015 r2
Augustus Asset55 Joint Integrity Webinar July2015 r2
Leveraging Digital Tools for Guided Inquiry
Leveraging Digital Tools for Guided Inquiry
Apéndice del manual de Organización para una Pastelería
Apéndice del manual de Organización para una Pastelería
Plasma
Plasma
Solid Shank Rivet Codes
Solid Shank Rivet Codes
Global trends in higher education policies
Global trends in higher education policies
Similar a ITU 332015
Indirect Tax Update 30/2015
Indirect Tax Update 30/2015
Graham Brearley
ITU 17/2016
ITU 17/2016
Graham Brearley
Case Alert Berkshire Golf Club & others v HMRC
Case Alert Berkshire Golf Club & others v HMRC
Graham Brearley
UK Case Alert: Airtours loses VAT case at Supreme Court
UK Case Alert: Airtours loses VAT case at Supreme Court
Alex Baulf
Case alert Airtours - Supreme Court
Case alert Airtours - Supreme Court
Graham Brearley
ITU 14/2016
ITU 14/2016
Graham Brearley
Case Alert Adecco UK Ltd - Upper Tribunal
Case Alert Adecco UK Ltd - Upper Tribunal
Graham Brearley
Case Alert - University of Cambridge
Case Alert - University of Cambridge
Graham Brearley
Case alert Isle of Wight - Court of Appeal
Case alert Isle of Wight - Court of Appeal
Graham Brearley
ITU 11/2016
ITU 11/2016
Graham Brearley
ITU 25/2015
ITU 25/2015
Graham Brearley
ITU 20/2016
ITU 20/2016
Graham Brearley
ITU 15/2017
ITU 15/2017
Graham Brearley
ITU 07/2017
ITU 07/2017
Graham Brearley
ITU 15/2016
ITU 15/2016
Graham Brearley
Indirect Tax Update 10 May 2016
Indirect Tax Update 10 May 2016
Yasser Naqvi
ITU 33/2016
ITU 33/2016
Graham Brearley
ITU 05/2018
ITU 05/2018
Graham Brearley
Case alert - Adecco UK Ltd & Ors
Case alert - Adecco UK Ltd & Ors
Alex Baulf
ITU 06/2018
ITU 06/2018
Graham Brearley
Similar a ITU 332015
(20)
Indirect Tax Update 30/2015
Indirect Tax Update 30/2015
ITU 17/2016
ITU 17/2016
Case Alert Berkshire Golf Club & others v HMRC
Case Alert Berkshire Golf Club & others v HMRC
UK Case Alert: Airtours loses VAT case at Supreme Court
UK Case Alert: Airtours loses VAT case at Supreme Court
Case alert Airtours - Supreme Court
Case alert Airtours - Supreme Court
ITU 14/2016
ITU 14/2016
Case Alert Adecco UK Ltd - Upper Tribunal
Case Alert Adecco UK Ltd - Upper Tribunal
Case Alert - University of Cambridge
Case Alert - University of Cambridge
Case alert Isle of Wight - Court of Appeal
Case alert Isle of Wight - Court of Appeal
ITU 11/2016
ITU 11/2016
ITU 25/2015
ITU 25/2015
ITU 20/2016
ITU 20/2016
ITU 15/2017
ITU 15/2017
ITU 07/2017
ITU 07/2017
ITU 15/2016
ITU 15/2016
Indirect Tax Update 10 May 2016
Indirect Tax Update 10 May 2016
ITU 33/2016
ITU 33/2016
ITU 05/2018
ITU 05/2018
Case alert - Adecco UK Ltd & Ors
Case alert - Adecco UK Ltd & Ors
ITU 06/2018
ITU 06/2018
Más de Graham Brearley
ITU 10/2018
ITU 10/2018
Graham Brearley
ITU 07/2018
ITU 07/2018
Graham Brearley
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Graham Brearley
ITU 08/2018
ITU 08/2018
Graham Brearley
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
Graham Brearley
ITU 09/2018
ITU 09/2018
Graham Brearley
Vat Alert - Cost Sharing Groups
Vat Alert - Cost Sharing Groups
Graham Brearley
Case Alert - VWFS - Advocate General's opinion
Case Alert - VWFS - Advocate General's opinion
Graham Brearley
Case Alert - Wakefield College - Court of Appeal
Case Alert - Wakefield College - Court of Appeal
Graham Brearley
Case alert - Ryanair - Advocate General's opinion
Case alert - Ryanair - Advocate General's opinion
Graham Brearley
ITU 06/2018
ITU 06/2018
Graham Brearley
Case Alert - Marks & Spencer
Case Alert - Marks & Spencer
Graham Brearley
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Graham Brearley
Case Alert DPAS Ltd - Advocate General's opinion
Case Alert DPAS Ltd - Advocate General's opinion
Graham Brearley
Brexit Alert
Brexit Alert
Graham Brearley
Case Alert: Kreuzmayr CJEU Judgment
Case Alert: Kreuzmayr CJEU Judgment
Graham Brearley
ITU 03/2018
ITU 03/2018
Graham Brearley
Case alert - Boehringer Ingleheim Pharma CJEU Judgment
Case alert - Boehringer Ingleheim Pharma CJEU Judgment
Graham Brearley
ITU 02/2018
ITU 02/2018
Graham Brearley
Indirect Tax Update 01/2018
Indirect Tax Update 01/2018
Graham Brearley
Más de Graham Brearley
(20)
ITU 10/2018
ITU 10/2018
ITU 07/2018
ITU 07/2018
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
ITU 08/2018
ITU 08/2018
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
ITU 09/2018
ITU 09/2018
Vat Alert - Cost Sharing Groups
Vat Alert - Cost Sharing Groups
Case Alert - VWFS - Advocate General's opinion
Case Alert - VWFS - Advocate General's opinion
Case Alert - Wakefield College - Court of Appeal
Case Alert - Wakefield College - Court of Appeal
Case alert - Ryanair - Advocate General's opinion
Case alert - Ryanair - Advocate General's opinion
ITU 06/2018
ITU 06/2018
Case Alert - Marks & Spencer
Case Alert - Marks & Spencer
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert DPAS Ltd - Advocate General's opinion
Case Alert DPAS Ltd - Advocate General's opinion
Brexit Alert
Brexit Alert
Case Alert: Kreuzmayr CJEU Judgment
Case Alert: Kreuzmayr CJEU Judgment
ITU 03/2018
ITU 03/2018
Case alert - Boehringer Ingleheim Pharma CJEU Judgment
Case alert - Boehringer Ingleheim Pharma CJEU Judgment
ITU 02/2018
ITU 02/2018
Indirect Tax Update 01/2018
Indirect Tax Update 01/2018
Último
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
Call Girls in Nagpur High Profile Call Girls
7 tips trading Deriv Accumulator Options
7 tips trading Deriv Accumulator Options
Vince Stanzione
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
dipikadinghjn ( Why You Choose Us? ) Escorts
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
dipikadinghjn ( Why You Choose Us? ) Escorts
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
priyasharma62062
Best VIP Call Girls Morni Hills Just Click Me 6367492432
Best VIP Call Girls Morni Hills Just Click Me 6367492432
motiram463
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
roshnidevijkn ( Why You Choose Us? ) Escorts
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
priyasharma62062
Toronto dominion bank investor presentation.pdf
Toronto dominion bank investor presentation.pdf
JinJiang6
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
jayawati511
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
dollysharma2066
Q1 2024 Conference Call Presentation vF.pdf
Q1 2024 Conference Call Presentation vF.pdf
Adnet Communications
Call Girls Banaswadi Just Call 👗 7737669865 👗 Top Class Call Girl Service Ban...
Call Girls Banaswadi Just Call 👗 7737669865 👗 Top Class Call Girl Service Ban...
amitlee9823
cost-volume-profit analysis.ppt(managerial accounting).pptx
cost-volume-profit analysis.ppt(managerial accounting).pptx
azadalisthp2020i
Lion One Corporate Presentation May 2024
Lion One Corporate Presentation May 2024
Adnet Communications
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
priyasharma62062
Business Principles, Tools, and Techniques in Participating in Various Types...
Business Principles, Tools, and Techniques in Participating in Various Types...
jeffreytingson
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
roshnidevijkn ( Why You Choose Us? ) Escorts
Strategic Resources May 2024 Corporate Presentation
Strategic Resources May 2024 Corporate Presentation
Adnet Communications
falcon-invoice-discounting-unlocking-prime-investment-opportunities
falcon-invoice-discounting-unlocking-prime-investment-opportunities
Falcon Invoice Discounting
Último
(20)
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
7 tips trading Deriv Accumulator Options
7 tips trading Deriv Accumulator Options
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Best VIP Call Girls Morni Hills Just Click Me 6367492432
Best VIP Call Girls Morni Hills Just Click Me 6367492432
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
Toronto dominion bank investor presentation.pdf
Toronto dominion bank investor presentation.pdf
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
Q1 2024 Conference Call Presentation vF.pdf
Q1 2024 Conference Call Presentation vF.pdf
Call Girls Banaswadi Just Call 👗 7737669865 👗 Top Class Call Girl Service Ban...
Call Girls Banaswadi Just Call 👗 7737669865 👗 Top Class Call Girl Service Ban...
cost-volume-profit analysis.ppt(managerial accounting).pptx
cost-volume-profit analysis.ppt(managerial accounting).pptx
Lion One Corporate Presentation May 2024
Lion One Corporate Presentation May 2024
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Business Principles, Tools, and Techniques in Participating in Various Types...
Business Principles, Tools, and Techniques in Participating in Various Types...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
Strategic Resources May 2024 Corporate Presentation
Strategic Resources May 2024 Corporate Presentation
falcon-invoice-discounting-unlocking-prime-investment-opportunities
falcon-invoice-discounting-unlocking-prime-investment-opportunities
ITU 332015
1.
© 2015 Grant
Thornton UK LLP. All rights reserved. ITU Summary The supply of temporary workers takes centre stage this week with the FTT's long- awaited decision in Adecco UK Ltd and others v HMRC. The decision of the FTT is completely at odds to the decision of the FTT in a very similar case (Reed Employment Ltd) which was decided in 2011. It seems inevitable that the matter will be appealed to the Upper Tribunal. The Court of Appeal has decided to refer the Brockenhurst College case concerning supplies 'closely related' to supplies of education to the Court of Justice for guidance on the interpretation of EU law. Finally, the FTT has also issued its decision in the golf clubs unjust enrichment (and other issues) case. A resounding victory for the golf clubs as the Tribunal considers that 90% of claims should be repaid. 9 December 2015 Adecco UK Ltd & Others – First-tier Tax Tribunal The First-tier Tax Tribunal (FTT) has issued a controversial VAT decision in connection with the VAT liability of the supply of temporary workers. The Judge – Barbara Mosedale – has ruled that VAT is due on the full consideration received by the taxpayer in connection with its supply of temporary workers to its clients rather than just on the commission payable. The decision is controversial as it contradicts an earlier decision of the FTT in the case of Reed Employment Ltd which found that the supply of temporary workers, in almost identical circumstances, was a supply of 'introductory' services and that VAT was due only on the commission payable for that service. In Adecco, the Tribunal has ruled that there was a tripartite arrangement. Adecco owed a contractual obligation to its client to place a worker and the worker owed a contractual obligation to Adecco to perform the work and take instruction from the client. As such, the Tribunal has found that, in essence, there was a supply of services by the worker to Adecco and a separate supply of services by Adecco to the client and, at no point was there any supply of services by the worker to the client. As a matter of economic reality, therefore, the services of the worker were remunerated by Adecco (that is, Adecco provided consideration to the worker) and the client was contractually obliged to pay Adecco for its onward supply of the worker. As such, the whole of the payment (including the wages, PAYE, NI and commission) from the client to Adecco was consideration for that supply and the whole of the consideration was liable to VAT at the standard rate. Comment – while the decision is binding only on the parties to the appeal, it does throw the whole question of the VAT liability into the air. The Judge even conceded that the result was unsatisfactory but considered that, in the circumstances, given the value of the tax at stake - approximately £12 million – the matter would inevitably be appealed to a higher court. Businesses involved in the supply of temporary workers will have to await the result of any appeal before they can be certain of the appropriate VAT treatment. Given that, in reality, despite the regulatory regime under which they operate, employment agencies generally act as agents rather than as principals it is difficult to see how VAT is due on the full payment received from the client. It will be for the higher courts to decide. Issue33/2015 VAT & Temporary Workers – the plot thickens! Indirect Tax Update
2.
© 2015 Grant
Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Court of Appeal Brockenhurst College The Court of Appeal has decided that, in this case, it requires the assistance of the Court of Justice of the European Union on the correct interpretation of the VAT Directive. The issue in this case is whether the supply to members of the public by the college of catering services (from its training restaurant) and of the right to attend live performances staged by the college are supplies that are 'closely related' to the supply of education which the college provides to its students. The VAT Directive stipulates that the provision of children's or young people's education and the supply of goods or services 'closely related' thereto shall be exempt from VAT. However, there is no legal definition of the term 'closely related' provided by the Directive. In Brockenhurst College (as with many similar Colleges), the students enrol on catering and performing arts courses. As part of those courses, they gain practical experience by, in the case of catering, providing restaurant services to members of the public or, in the case of performing arts, taking part in the production of live entertainment where members of the public buy tickets. The FTT and Upper Tribunal have ruled in favour of the College that such supplies – albeit supplies to the public – are supplies that are closely related to the underlying supply of education. HMRC does not agree and has appealed to the Court of Appeal. The Judges consider that it is necessary to seek a preliminary ruling from the Court of Justice and will make a referral in due course. Comment One would have thought that three eminent judges of the UK's court of appeal would have had no difficulty in deciding what the phrase 'closely related' means. Seemingly, this is not the case and the matter will now go to the CJEU. In light of the decision to refer, it is likely to be a couple of years before the final decision is made. The Berkshire Golf Club and others Comment Either or both of the parties to this decision have the right to apply for leave to appeal. Given the FTT's decision that 90% of VAT claimed should be repaid, it is conceivable that HMRC may appeal on that point. However, we understand that the golf clubs are unlikely to appeal any of the points further. Affected golf clubs should ensure that claims are compliant in accordance with HMRC's recent Brief. First-tier Tax Tribunal The FTT has also issued its judgment in connection with the golf clubs 'unjust enrichment' issue. Readers will recall that, following defeat on the substantive issue of whether 'green fees' paid by visitors to golf clubs were VAT exempt or taxable, HMRC took up the argument of whether repayment of any VAT to a golf club would amount to unjust enrichment. After taking evidence from four test case golf clubs and after listening to expert opinion from two eminent economists, the FTT has concluded that while full repayment of claims would unjustly enrich the golf clubs, 90% of the claims should be paid. In other words, the extent to which any club would be enriched is, in the FTT's view, only 10%. This is a major victory for the golf clubs as HMRC's position was that clubs would be enriched by a much higher amount. The Tribunal has also decided some other issues in this case. Firstly, it has concluded that the supply of 'corporate' days and supplies through tour operators should be subject to VAT at the standard rate. Secondly, the FTT has ruled that, as far as course expenditure is concerned, if the course is also used for taxable purposes (tee sponsorship / advertising and buggy hire), such expenditure should be regarded as 'residual' and any input VAT incurred on those costs can be reclaimed by a golf club in accordance with its agreed partial exemption formula. Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556 Andrea Sofield London & South East andrea.sofield@uk.gt.com (0)20 7728 3311
Descargar ahora