Commissioners of Her Majesty’s Customs and Excise v Plantiflor Limited: Admn 6 Nov 1998

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:

Bailii

VAT

Updated: 27 May 2022; Ref: scu.139169