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Agent versus principal

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Mixed messages continue to emerge from the numerous VAT cases considering the issue of whether a business is acting as agent or principal. Complexity in this area arises not because of difficulty in interpreting the VAT legislation but rather as a result of the commercial and legal factors. A business taking the view it is a disclosed agent would be well advised to review its position unless it has certainty of being able to back this up with robust and supportive substance and form.

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