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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

VAT Finance Manual

From:
HM Revenue & Customs
Published
8 April 2016
Updated:
5 May 2020 - See all updates
  1. Back to contents
  2. VATFIN7000

VATFIN7200 - Intermediaries: When is someone acting as an intermediary?: Contents

  1. VATFIN7210
    Key factors
  2. VATFIN7220
    What does '…acting in an intermediary capacity…' mean?
  3. VATFIN7230
    CSC
  4. VATFIN7240
    What does '…bringing together…' mean?
  5. VATFIN7250
    What does '…work preparatory to…' mean?
  6. VATFIN7260
    What does '…in relation to any transaction…' mean?
  7. VATFIN7280
    Flowchart - determining whether someone is acting as an intermediary
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