VTAXPER35000 - Issues to consider: agency and disbursements: contents
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VTAXPER35500What is an agent?
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VTAXPER36000Revenue risks associated with agency
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VTAXPER36500How to distinguish agency
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VTAXPER37000How agents should account for VAT - EC legislation
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VTAXPER37500How agents should account for VAT - Section 47 of the VAT Act 1994
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VTAXPER38000What is a disbursement?
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VTAXPER38500Revenue risks associated with disbursements
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VTAXPER39000How to recognise a disbursement – the eight conditions