In All Answers Limited v HMRC [2023] TC08920, the First Tier Tribunal (FTT) found that a company using third-party writers to supply bespoke academic work to individuals was not acting as an agent. VAT was due on the full amount paid by the customer.
In July 2020, the Upper Tribunal (UT) published its decision in respect of this issue, agreeing with HMRC’s stance.
- In September 2020, All Answers provided HMRC with revised contracts which it considered to be consistent with the Agency relationship on which it based its VAT analysis…
The FTT found that:
- The core obligations to deliver the academic work to the necessary standard and by the relevant deadline were imposed on All Answers only. This had not changed….
Source: www.rossmartin.co.uk
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