FTTTx VALUE ADDED TAX – appellant introducing drivers to haulage company customers – invoicing the customers for a gross amount in respect of the drivers’ services and paying that amount, less a commission retained, to the drivers against their invoices – whether the appellant was supplying the drivers’ services or merely a service of introduction in return for the commission retained – found on the evidence that the appellant was supplying a service of introduction – held that he was acting as agent for both the customers and the drivers – appeal allowed
Citations:
[2013] UKFTT 78 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 July 2022; Ref: scu.472298