The company charged no VAT on its postage and packaging charged to mail order customers. The company had described it as an advance of the sums to be charged by Parcelforce. Held: There was no separate contract between the end customer and Parcelforce, nor any consideration paid direct by the customer. The making of an … Continue reading Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002