VAT on flow-through costs

S

Setanta12

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Somewhere in the dark recesses of my mind, I believe there is no charge / VAT is not applicable where;

The purchaser 'B' of a service/good (interchangeable in this context, I believe) from 'C' only did so for another company, 'A'. There is no value added to the service/good or time-delay in the passing (/accounting) of the service/good from 'B' to 'A' - it was easier practically to organise the purchase from 'B' instead of 'A'.

B gets no benefit from organising the purchase, or being the first purchaser.

Does anyone agree? (TP arguments/considerations are beyond scope of this question, purely pertaining to VAT).
 
12. Services of Agents/Intermediaries
The supply of services through an agent, referred to as an undisclosed agent, who purports to act on his own behalf and concludes agreements in his own name but acts on behalf of another person, shall be regarded as a supply of services to and by that agent. The agent will be regarded as receiving services from that other person and supplying them to the final customer. The agent will charge VAT on the supply of services in the normal way. An agent, who acts in his own name in an intermediary capacity on behalf of another person, will be liable to VAT on the commission he charges to that other person.
 
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