Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002

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 automatic debit payment to Parcelforce did not make them agents to receive the consideration on behalf of Parcelforce for the customer. Appeal dismissed (Lord Mackay dissenting)


Lord Slynn of Hadley, Lord Mackay of Clashfern, Lord Hobhouse of Woodborough, Lord Millett and Lord Scott of Foscote


Times 31-Jul-2002, Gazette 19-Sep-2002, [2002] UKHL 33, [2002] BTC 5413, [2002] STI 1093, [2002] STC 1132, [2002] BVC 572, [2002] 1 WLR 2287, [2002] 3 CMLR 5


House of Lords, Bailii


Value Added Tax Act 1994 19, Council Directive (77/338/EEC) 11


England and Wales


CitedCommissioners 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 . .
CitedCommissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .

Cited by:

CitedLoyalty Management UK Ltd v HM Revenue and Customs CA 5-Oct-2007
The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to . .
CitedRevenue and Customs v Aimia Coalition Loyalty UK Ltd SC 13-Mar-2013
The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service . .
Lists of cited by and citing cases may be incomplete.


Updated: 06 June 2022; Ref: scu.174393