Being an agent for VAT purposes can be beneficial for a number of reasons. In particular, in the travel sector it means that TOMS will not apply because you are not buying or selling any travel services. How to act as an agent has always been a grey area, and in this article Laura Quirke examines the recent cases and looks at the key factors to act as agent for VAT.

To read the article, please click here

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s