Orchardcrown Ltd v Revenue and Customs: FTTTx 28 Sep 2012

VAT – output tax – supply of goods with charge for postage – whether a single supply – whether supplier acts as agent for customer in contracting with Royal Mail – Customs and Excise Commissioners v Plantiflor Ltd considered – single supply by appellant – no agency established – appeal dismissed

Citations:

[2012] UKFTT 608 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.466180