Customs and Excise Commissioners v Plantiflor Ltd.  BVC 103
Court of Appeal (Civil Division).
Stuart-Smith, Ward and Schiemann LJJ
Judgment delivered 3 February 2000.
Value added tax – Taxable amount – Consideration – Multiple supply – Delivery of mail order goods available to customers on request – Part of delivery charge stated to be paid by taxpayer to the Post Office on behalf of the customer – Whether taxable amount was the total delivery charge or the total delivery charge less the payment to the Post Office – Sixth Council directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 11(A)(1)(a) and (3)(c).