Definition of 'Agent' in disbursements

Definition of 'Agent' in disbursements

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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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By George Attazder
01st Feb 2013 15:34

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.

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