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!
- Flat Rate Job Expenses 87 1
- Categories on the VAT Flat Rate Scheme 267 4
- Annual director payments for a small limited company 236 5
- Relevant life plan 224 6
- Flat Rate VAT - reclaiming VAT on Capital Purchase (bought on lease hire) 141 4
- The return 936 28
- Directors loan - no longer a director 110 1
- Why .... 542 6
- HMRC Unpaid Debt Collector 520 10
- Any advice on large 55 inch + computer monitor 148 1
- Pylon compensation - what am I missing? 385 6
- NI Contributions in order to claim state pension 466 10
- Limited Company expenses 290 7
- Formating cells in Excel 277 6
- UK taxation of income from property in Cyprus 192 4
- Advice needed for Annual Accounting Period - companies house 295 8
- Tax relief for backdated pension contributions 613 17
- Freehold Property Depreciation 357 15
- VAT - E-commerce site (middle man only) - like Not on the high street 116 2
- More Auto enrolment (sorry) 723 2
- Possible Partnership? 578
- Tax and accounting treatment on long lease granted from freehold 494
- New Fangled Penalties 384
- Clubs and Taxable Income 312
- Purchase of property freehold - capitalisation of costs 286
- Closed PAYE schemes and auto enrolment 235
- Loans to other companies 234
- Lenovo – Superfish & Komodia – is your PC vulnerable 200
- Outsource Data Entry 192
- Moving away from CCH software 177