Redcats (Brands) Ltd v Revenue and Customs: VDT 26 May 2006

VDT VAT – mail order companies – whether change in terms of trading conditions resulted in their continuing to make gifts of catalogues either at common law – yes – if not, did ownership pass when sent out pursuant to contract – yes – if not, did ownership of the catalogues pass when sent out pursuant to reg 24 Consumer Protection (Discount Selling) Regs 2000 – yes – was catalogue charging clause ineffective as not forming part of contract for goods – yes – was sale of catalogue prevented from being a supply – yes – does principle laid down in Card Protection Plan apply – no – does doctrine of abusive practice apply – yes – appeal dismissed

[2006] UKVAT V19648
Consumer Protection (Discount Selling) Regulations 2000 24
England and Wales


Updated: 30 November 2021; Ref: scu.243258