The circumstances involve a UK established travel agent acting as the intermediary in arranging the sale of hotel accommodation to a UK consumer on behalf of a French hotel owner.
The UK travel agent arranges the sale either directly through its own website or via a second travel agents website. The second travel agent is acting as the UK agent's intermediary.
In both cases the room is sold to the UK consumer for €300. However in the first instance the agent earns a commission from the French hotel of €30. In addition the UK agent adds a booking fee of €5.
In the second instance the UK agent again earns a commission of €30. However it pays out commission of €15 to the second agent and does not levy a booking fee. The...
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The circumstances involve a UK established travel agent acting as the intermediary in arranging the sale of hotel accommodation to a UK consumer on behalf of a French hotel owner.
The UK travel agent arranges the sale either directly through its own website or via a second travel agents website. The second travel agent is acting as the UK agent's intermediary.
In both cases the room is sold to the UK consumer for €300. However in the first instance the agent earns a commission from the French hotel of €30. In addition the UK agent adds a booking fee of €5.
In the second instance the UK agent again earns a commission of €30. However it pays out commission of €15 to the second agent and does not levy a booking fee. The...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
