The Commissioners for HM Revenue and Customs v Pertemps Ltd: [2019] UKUT 0234 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Sinfield on 7 August 2019.
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VAT 鈥� operation of salary sacrifice scheme to provide travel and subsistence payments to employees 鈥� whether supply for VAT purposes 鈥� no 鈥� whether economic activity 鈥� no 鈥� appeal dismissed.
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Published 7 August 2019