Value Added Tax – whether escort agency’s services were confined to the performance of an agency or introductory function or whether they extended to the full provision, as principal, of the escort services – construction of the contract between the agency and escorts and whether the contract was intended to create legal relations – consideration of whether the facts were consistent with the structure assumed by the contract – Appeal allowed
Citations:
[2006] UKVAT V19728
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.244782