Agent or principal? Proper paperwork!

Les Howard
VAT Consultant
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The FTT decision in Wilson Leisure Developments Ltd examined whether the taxpayer acted as agent or principal. The VAT difference was around £400,000, so it mattered!

The Tribunal commented that some of the key documents were poorly drafted; and this did not help the taxpayer argue his case. The documents ‘leave much unsaid and in some respects are ambiguous.

Given that the VAT loss was around £400,000, it would have been worth the taxpayer paying a trained legal draftsman to prepare well worded contracts.

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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21st Oct 2017 10:54

I appreciate everything you have added to my knowledge base.Admiring the time and effort you put into your blog and detailed information you offer.Thanks.

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