A travel agent sold holidays at a discount, but still paid the full list price to the tour operator. The tour operator remained liable for VAT on the full price as paid to him. The discount was entirely between the travel agent and his client.
Citations:
Times 25-Jul-2000, Gazette 20-Jul-2000
Jurisdiction:
England and Wales
VAT
Updated: 13 September 2022; Ref: scu.79384