FTTTx VAT — liability to register – ticket sales – whether acting as principal or agent for VAT purposes – ticket costs as disbursement – HMRC guidelines – common law indicia – HELD – Acting as principal-full value of supplies made included as taxable supplies – indicia not of equal weight – lack of evidence that not profiting as agent-lack of documentation-disbursement rules not applicable- appeal dismissed.
[2015] UKFTT 114 (TC)
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.544566