Readers’ forum: Is there VAT on influencer fee?

Sports influencer

One of my clients carries out a range of internet-based activities one of which is to trade as a ‘social influencer’ in the world of sport. He is VAT registered as a sole trader.

A personal friend of my client wrote a sports novel recently and my client plugged it on the web and through his various blogs and other mediums which led to a lot of extra book sales. The author gave my client £10 000 for his support of the book even though there was no agreement in place for him to do this.

The incentive of the friend was that he is soon to publish a follow-up novel and is hoping for a similar plug for that book. My client said that he promoted the book because he thought it was a brilliant read and he also wanted to support his friend....