Reed Employment Ltd v Revenue and Customs: FTTTx 24 Mar 2011

FTTTX Value added tax (VAT) – whether supplies by an employment bureau in respect of temporary workers were of introductory services or supplies of staff – consideration for such supplies – jurisdiction of tribunal to determine nature of a claim and whether a later demand was an amendment of an earlier claim – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005

Citations:

[2011] UKFTT 200 (TC)

Links:

Bailii

VAT

Updated: 17 September 2022; Ref: scu.442941