Practical issues

The previous page (INTM441040) introduced the concept of commissionaire arrangements. Here, we consider some practical points which case teams may encounter.

Identifying a commissionaire arrangement

There are a number of ways to recognise that goods are being sold in the UK using a commissionaire.

The accounts for a buy/sell distributor may actually state a change in activities to that of a commissionaire. There may be a reorganisation, whereby the activities of a subsidiary that used to manufacture and distribute goods are transferred to two new companies, one carrying out a limited risk form of manufacture, the other being a commissionaire.

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