How to Act as an Agent for VAT

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

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