Whilst VAT law is clear on the consequences of acting as an agent or a principal in the supply chain identifying the role a business plays continues to cause difficulties as is best illustrated by continued VAT litigation with two recent cases considering this: the First-tier Tribunal (FTT) case of United Carpets (Franchisor) Ltd [2025] UKFTT 895 (TC) and the Supreme Court in the regulatory case of DELTA Merseyside Ltd and another v Uber Britannia Ltd [2025] UKSC 31.
Many businesses may use the word ‘agent’ to describe how they operate. However for VAT purposes we must be clear as to whether the business is operating as a ‘disclosed’ or ‘undisclosed’ agent (or indeed as a principal). There are critical differences in the place of supply...
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Whilst VAT law is clear on the consequences of acting as an agent or a principal in the supply chain identifying the role a business plays continues to cause difficulties as is best illustrated by continued VAT litigation with two recent cases considering this: the First-tier Tribunal (FTT) case of United Carpets (Franchisor) Ltd [2025] UKFTT 895 (TC) and the Supreme Court in the regulatory case of DELTA Merseyside Ltd and another v Uber Britannia Ltd [2025] UKSC 31.
Many businesses may use the word ‘agent’ to describe how they operate. However for VAT purposes we must be clear as to whether the business is operating as a ‘disclosed’ or ‘undisclosed’ agent (or indeed as a principal). There are critical differences in the place of supply...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: