Case: Upper Tribunal confirms £1m VAT bill for essay-writing provider

RSM’s Scott Harwood reviews a £1m VAT case that centred on whether the company was the provider of a service or merely acted as an agent for other service providers

All Answers operates a number of websites, including Essays.com in the UK, where students can buy essays, dissertations or pieces of coursework to be written for them. Once the student has ordered an essay, the assignment is advertised on a separate portal on which writers, usually a lecturer, teacher or PhD student, can bid to take on the work.

The essays are offered as model answers to help inspire the student when writing their own work. However, it is feasible that students might try to pass off the text as their own.

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