Customs and Excise Commissioners v Plantiford: 5 Nov 1998

The court was asked whether a sum for packing and postage which the purchaser agreed to pay had to be added to the price of the goods for the purpose of constituting the consideration for the supply of such goods by the plaintiff.
Held: the moneys received by Plantiford, Ltd. were not received by it to hold on behalf of Parcelforce who were actually to deliver the goods. The sum of andpound;2.50 (being postage of andpound;1.63 plus packing of 0.87p) was received by Plantiford for itself, even though its expenses would include the sum of andpound;1.63 for postage. It was therefore necessary to count it as part of the consideration received by Plantiford for the services it provided. It thus formed part of the turnover.
Laws J
Unreported, 5 November 1998
England and Wales
Cited by:
CitedNell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .

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Updated: 09 May 2021; Ref: scu.194315