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JOINT EMPLOYMENT � outsourcing IT department � whether staff jointly employed � yes � whether separate supply of staff � no � whether abuse � no � whether legitimate expectation that Notice 700/34 applied � no � appeal dismissed
Kevin Prosser QC, instructed by Reynolds Porter Chamberlain LLP, for the Appellant
Philippa Whipple QC, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
This is an appeal by CGI Group (Europe) Limited against decision letters of 14 January 2007 and 27 April 2007 and an assessment to VAT of 2 February 2007.� The Appellant was represented by Mr Kevin Prosser QC and the Appellant by Miss Philippa Whipple QC.
(1) Originally Cox had an in-house IT department.� Mr Utley, the Chief Executive of Cox, explained that their business was insurance and running an IT department with 200 employees was a distraction with items coming up on the board agenda that meant that people could not concentrate on the insurance business.
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