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).