In December last year, the First Tier Tribunal published its decision in the Adecco case, rejecting its claim for over-paid VAT on temporary workers. Due to the holiday period, it was granted additional time in which to file its appeal against the FTT, which it then lodged in February 2016.

We have now received confirmation that the Upper Tribunal has listed the Adecco appeal for a 2 day hearing, to take place between 5-7 December 2016. We anticipate the Upper Tribunal decision will be released in March/April 2017.