A
Where an agent is allowed by a principal to enter into contracts with third parties on behalf of the principal without disclosing the existence of the principal, the agent acts as an undisclosed agent....
It can be convenient to charge your customer for goods or services supplied by other businesses as part of your overall supply on a single invoice. But as a recent case showed this can lumber...
In a recent case the court considered whether a company that contracted out some of its work should charge VAT on those services as if they had provided them itself. The issue could have widespread consequences....
If you earn a commission on a transaction you might expect to pay VAT on that alone, if you are registered, of course. However, in at least two cases the VATman wanted the agent to pay VAT on...