[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).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.