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.
Read the full decision in .
VAT – operation of salary sacrifice scheme to provide travel and subsistence payments to employees – whether supply for VAT purposes – no – whether economic activity – no – appeal dismissed.
Published 7 August 2019