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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
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