Queen’s Bench Division (Crown Office List).

Laws J.

Judgment delivered 6 November 1998.

Value added tax – Taxable amount – Consideration – Multiple supply – Separate charge made by the taxpayer for delivery of mail order goods – Part of delivery charge stated to be paid by taxpayer to the Post Office on behalf of the customer – Whether taxable amount the total delivery charge or the total charge less the amount paid to the Post Office – Council Directive 77/388 of 17 May 1977, art. 11(A)(1)(a) and (3)(c) (OJ 1977 L145/1).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.