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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Pertemps Ltd [2019] UKUT 234 (TCC) (7 August 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/234.html
Cite as: [2019] STC 1709, [2019] STI 1588, [2019] UKUT 234 (TCC)
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Revenue and Customs v Pertemps Ltd: [2019] UKUT 234 (TCC) (7 August 2019)
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.
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