Commissioners of Customs and Excise v British Telecommunications Plc: CA 18 Mar 1998

The delivery of a quantity of cars is a separate supply from the purchases of the cars themselves and the VAT on the delivery charges is reclaimable as an input.

Citations:

Times 24-Mar-1998, Gazette 29-Apr-1998, [1998] EWCA Civ 480

Statutes:

Value Added Tax (Input Tax) Order 1992 (1992 No 3222)

Jurisdiction:

England and Wales

Citing:

Appeal fromCommissioners of Customs and Excise v British Telecommunications Plc Admn 5-Feb-1997
. .

Cited by:

Appealed toCommissioners of Customs and Excise v British Telecommunications Plc Admn 5-Feb-1997
. .
Appeal fromCommissioners of Customs and Excise v British Telecommunications Plc HL 11-Feb-1999
The cost of the delivery of a quantity of new cars from the factory or depot to the purchaser is incidental and ancillary to the supply of the cars themselves, and the VAT on delivery charges was not reclaimable by the purchasing company as Input . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 30 May 2022; Ref: scu.143958