United Kingdom HMRC probes VAT import fraud 31 August 201843 views1 min read Source: VAT Live Fraud / Tax evasion Adecco v HMRC – Supply of staff (full amount subject to VAT), or a supply of introductory services (only introduction fee subject to VAT)? Supreme Court has held, for supplies made by a group, the right to the VAT refund belongs to the representative member of the VAT group. (Taylor Clark Leisure Plc [2018] UKSC 35).