Where a sum was paid to a party and an un-ascertained part expected to be paid to a third party (for post and carriage), that part was not subject to VAT in the recipient’s hands but in the carrier’s hands when charged by him.
Citations:
Times 25-Nov-1998, [1998] EWHC Admin 1048
Links:
VAT
Updated: 27 May 2022; Ref: scu.139169