UK Co. Liable For VAT On Academic Papers, Tribunal Says

Law360 (July 30, 2020, 7:12 PM EDT) -- A U.K. company that sells academic papers is liable for value-added tax on the entire purchase price it charges customers, including the portion of the fee it pays to the writers it contracts with, an appeals tribunal said Thursday.

It was the company, All Answers Ltd., and not the writers that supplied the academic papers to customers, the Upper Tribunal said, upholding the findings of a lower court and sustaining about £900,000 ($1.2 million) in tax assessments against the company.

The papers All Answers provides are "model essays" specifically tailored to questions individual students have, according to the company's website....

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