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....

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Attached Documents

Related Sections

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!