Supreme Court decision provides much-needed clarity on VAT status of online tour operators, says expert – OUT-LAW.com
‘A travel company which marketed and arranged the sale of holiday accommodation to holidaymakers through its website was acting as an “agent” for the providers of that accommodation, and so did not have to account for VAT on those sales, the UK’s highest court has ruled.’
OUT-LAW.com, 5th March 2014
Source: www.out-law.com