[2002] UKHL 33

House of Lords.

Lord Slynn of Hadley, Lord Mackay of Clashfern, Lord Hobhouse of Woodborough, Lord Millett and Lord Scott of Foscote.

Judgment delivered 25 July 2002.

Value added tax – Taxable amount – Consideration – Multiple supply – Mail order goods – Customers could opt for delivery of mail order goods on payment of delivery charge – Part of delivery charge paid by taxpayer to Parcelforce for delivery – Whether taxpayer liable for VAT on amount of delivery charge payable to Parcelforce – Council Directive 77/388, art. 11(A)(1)(a), (3)(c).

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