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About: CGI Group (Europe) Ltd. v HMRC     Goto   Sponge   NotDistinct   Permalink

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The VAT Tribunal case of CGI Group (Europe) Limited v HMRC ([2010] UKFTT 396 (TC)) is a United Kingdom legal case which addressed the VAT treatment of a joint employment arrangement in the context of outsourcing services. When two practices jointly employ a member of staff, one employer can pay the employees their wage first, then the other employer can pass the money back to them without VAT as it is not considered to be a transaction. However, this decision shows that the arrangements may give rise to an unexpected VAT liability for joint contracts of employment.