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Contract changes don’t help All Answers on VAT

All Answers Limited (AAL) operated websites where students could buy essays, dissertations or pieces of coursework to be written for them. Once the student ordered an essay, the assignment was advertised on a separate portal on which writers, usually a lecturer, teacher or PhD student, could bid to take on the work. The essays were offered as model answers to help inspire the student when writing their own work. However, it is feasible that students might try to pass off the text as their own.

In 2020 the courts found that AAL was providing its essay-writing service to students and not, as it claimed, merely acting as an agent bringing together a writer and a student. In an important decision for many gig economy businesses, the tax tribunal has recently considered whether a new contract drawn up by AAL might have changed the VAT treatment.

Source RSM

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