Selective Marketplace Ltd v Revenue and Customs: FTTTx 22 Apr 2010

CUSTOMS DUTIES – sales by retail of goods placed in temporary storage – terms of sale providing that retail customer becomes importer and seller his agent – duty on individual items below de minimis threshold – whether such sales permissible – no
VALUE ADDED TAX – import VAT payable by retail customer based on customs value and less than VAT due on conventional retail sale – reduction in duty and VAT for benefit of seller – whether arrangements abusive – yes – full amount of duty and tax payable – appeal dismissed

[2010[ UKFTT 181 (TC), [2010] SFTD 914, [2010] STI 2550
England and Wales

VAT, Customs and Excise

Updated: 22 November 2021; Ref: scu.422203