Where a company was delivering goods to its customers by sending them via the Royal Mail passing on to the customer only the direct cost charged to it by Royal Mail, there was no obligation to levy VAT on that charge. The items delivered were postal packets, and the arrangement was in effect that the company acted as the agent of the customer in paying on the carrier’s charges.
Citations:
Times 10-Feb-2000, [2000] EWCA Civ 26
Links:
Statutes:
Value Added Tax Act 1994 31 Sch 9 Grp 3
Jurisdiction:
England and Wales
VAT
Updated: 19 May 2022; Ref: scu.79393