I have a client, whom is a self-employed sales agent for a Canadian corporation.
He is responsible for UK, Rest of Europe and Africa, and so will visit customers and potential customers in these areas on behalf of the corporation. So in any month, he could be spending at least two weeks out of the country in Spain, France, Morocco or wherever.
His income is essentially a monthly fee plus disbursements, which to what I have seen is basically a monthly fee, same every month and an expense account. Apart from the obvious concerns about his employment status.
He is VAT registered (as his monthly fee on an annual basis will exceed the turnover threshold alone) and my question is the status of his fee billed to the Canadian company for VAT purposes? Standard rated?
Many thanks for any help....I really do have a dislike of VAT!