No. 18,765.

Decision given on 7 September 2004 by J Gordon Reid QC (Chairman).

Supply – Sale of goods over the internet – Payment by credit card – Time of supply – Similarity with sale on approval and sale or return – EC Directive 97/7; Consumer Protection (Distance Selling) Regulations 2000 (SI 2000/2334); Sale of Goods Act 1979; Value Added Tax Act 1994, s. 6(2)(c).

  The issue was the timing of accountability for VAT on payments received by credit card for the supply of goods subject to the Consumer Protection (Distance Selling) Regulations 2000.

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