Adecco UK Ltd and Others v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• U-Drive Ltd v Revenue and Customs Commissioners
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners

CONSIDERS

• Contracts (Rights of Third Parties) Act 1999
• Contracts (Rights of Third Parties) Act 1999
• Value Added Tax Act 1994

[See more]

• Employment Agencies Act 1973
• Value Added Tax Act 1994
• Employment Agencies Act 1973

REFERS TO

• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Reed Personnel Services Ltd

[See more]

• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

CITES

• Reed Employment Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2019] 1 All ER 615
• [2018] STC 1722
• [2018] BVC 39

REFERRED in

• Mainpay Ltd v The Commissioners for HM Revenue and Customs
• Mercy Global Consult Ltd ((in Liquidation)) v Abayomi Adegbuyi-Jackson
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs

CONSIDERED in

• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Redrow Group Plc
• Reed Employment Ltd v HM Revenue and Customs
• U-Drive Ltd v Revenue and Customs Commissioners
• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Reed Personnel Services Ltd



See all quotations

• Contracts (Rights of Third Parties) Act 1999
• Value Added Tax Act 1994
• Employment Agencies Act 1973
• The Conduct of Employment Agencies and Employment Businesses Regulations 2003
• The Motor Vehicles (Driving Licences) (Amendment)(No. 4) Regulations 2003
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Commissioners of Customs & Excise v First National Bank of Chicago.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Apple and Pear Development Council v Commissioners of Customs and Excise.