Q My client is a UK VAT registered recruitment agency specialising in temporary staffing within the advertising industry. As my client has the contacts, he was approached by a start-up UK marketing consultancy to help them find new contracts, and he found a customer in the US for their services. My client is now invoicing his fee to the marketing company for arranging that supply. Will this be a standard rate supply because they are invoicing a UK business? We believe this falls under the B2B general rule for intermediary services as per VAT Notice 741a section 11.