The Appellant’s position was that they were acting as an agent for the various writers and as such the supply of academic work was between the writer and the customer. The VAT implications of this arrangement were such that the Appellant was not obliged to account for VAT on the full amount paid by the student, although VAT was still accounted for on the two-thirds of the payment that were considered the commission element.
Source: thevatpeople.co.uk
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