- A middleman company won a VAT case at tribunal regarding training outside the UK.
- Airline Placement Limited operated between 2004 and 2020 as an intermediary for trainee pilots.
- The company placed qualified pilots with airlines like British Airways, easyJet, and Virgin Atlantic.
- APL received placement fees from airlines, covering training costs mostly in New Zealand.
- Trainees deposited a security bond with APL, equal to their training cost, as a safeguard.
- Upon placement, APL transferred the bond to the airline.
- APL accounted for VAT on placement fees but not on security bonds.
Source: accountancydaily.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
