Thank you in advance.
Can anyone point me in the direction of a definition of the word agent as used by HMRC in its guidance on disbursements: http://www.hmrc.gov.uk/vat/managing/charging/disbursements.htm
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Whether or not...
... a person is an agent (of a principal) isn't a matter of simple definition, it's a matter of law. Is there an agent/principal relationship? See HERE for a bit of an overview.
The HMRC guidance is written in the context of whether a person is the agent of another at law.