VAT briefing for April 2017

In Adecco, the UT held that an employment business introducing temporary workers to businesses was making supplies of staff, rather than providing an introductory service. In DNB Banka AS and Aviva, the advocate general considered a number of questions on the applicability of the exemption for cost sharing groups. In U-Drive, the UT held that where a vehicle hire company had contracted and paid for the repair of third-party vehicles damaged by its customers, the supply of repair services was made to the third party. The Office of Tax Simplification (OTS) has published an interim progress report on its review of VAT.