My client supplies brand consultancy / PR services through her limited company which is UK VAT registered. She has recently come to an arrangement with a sports personality based in France that she will get bookings for him for TV / speaking engagements etc with UK companies. She will invoice the end client the amount of the agreed appearance fee, plus VAT.
She will pay the sports personality the booking fee less her commission. Trying to work out how to account for VAT on the commission. The sports personality is "in business" providing his services for appearances and speaking engagements, but payments will be made into his personal bank account, and he is not registered for TVA in France. Is this enough for the supply of services to be treated as B2B, and therefore, given that the place where the customer belongs is France, outside the scope of UK VAT?
Or is this likely to be insufficient evidence of being "in business" meaning that the supply would need to be treated as B2C and UK VAT charged on my client's invoice to the sports personality?
Any thoughts would be much appreciated!