The Appellant’s position was that they were acting as an agent for the various writers and as such the supply of academic work was between the writer and the customer. The VAT implications of this arrangement were such that the Appellant was not obliged to account for VAT on the full amount paid by the student, although VAT was still accounted for on the two-thirds of the payment that were considered the commission element.
Source: thevatpeople.co.uk
Latest Posts in "United Kingdom"
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices
- HMRC Updates Notice 700/45: Correcting VAT Errors, Claims, and Penalties Guidance Revised
- HMRC Updates VAT Notice 700/45: New Guidelines for Correcting Errors and Claiming Refunds
