Any Digital Download experts around. For five years now, I've donated server space and a bit of my time to a long term friend who I recorded music for. He sells specialist tracks, originally as CDs but now as mp3 downloads. His website on my server takes PayPal payments which go direct to his account. It's not growing but is steady, and I only get involved when non-computer people buy an mp3 download expecting it to be on a CD, or ignore the warning about having to download within 24 hours - that kind of thing. I'd like opinions on if there is any responsibility on me to make sure he changes his VAT arrangements - clearly a proportion of sales is from outside the UK, but I don't know how much, but it's been pointed out that it is me who is the supplier, not him? I don't make anything at all from the download site. It's reliable and trouble free and I don't even remember how to write the code to add the rare extra tracks - every time I have to relearn it! Am I the 'publisher'? It doesn't feature in my accounts apart from the hosting fees that I don't even pass on to him - however, his site IS on my server that I pay for, and it's my whois details (not that they exist really any more). My favoured answer is confirmation that my view of it being nothing to do with me, is the correct one. However, the clever folk on here often know more than me!