“…of the temps to the clients”, observing that “[t]hat would be inconsistent with one of the early cases in this area: C&E Commissioners v ReedPersonnel Services [1995] STC 588” (paragraph 47).…”
“…the UT was mistaken in thinking (in paragraph 47 of its decision) that the decision of Laws J in Customs and Excise Commissioners v Reed Personnel Services Ltd [1995] STC 588 supported its views. In the circumstances, Miss Sloane submitted, this court should re-make the decision and hold that the temps’ services were supplied by the…”