Bulk mail: TNT case

Commentary – VAT Reporter ¶27-200

Exemption

Access to delivery service of Royal Mail

Case Law – R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners & Anor. [2013] BVC 1

Amend claim for damages

Case Law – R (on the application of Whistl UK Ltd (formerly TNT Post UK Ltd)) v Revenue and Customs Commissioners & Anor [2015] BVC 2

Consistency with EU law

Case Law – R (on the application of Whistl UK Ltd (formerly TNT Post UK Ltd)) v Revenue and Customs Commissioners & Anor [2015] BVC 2

Generally

Commentary – VAT Reporter ¶27-200
Legislation/Regulatory – Dir. 2006/112 art. 132(1)(a) ; VATA94 Sch. 9, Grp. 3
Case Law – (1980) 1 BVC 1,142 ; R (on the application of Whistl UK Ltd (formerly TNT Post UK Ltd)) v Revenue and Customs Commissioners & Anor [2015] BVC 2

Meaning of public postal services

Case Law – R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners (Case C-357/07). [2009] BVC 389

Postage charges

Commentary – VAT Reporter ¶27-225

Postage stamps

Commentary – VAT Reporter ¶27-205

Pre-31 January 2011

Commentary – VAT Reporter ¶27-200

Public postal services

Commentary – VAT Reporter ¶27-200

Restricted range from April 2012

Commentary – VAT Reporter ¶27-200

Specified condition

Commentary – VAT Reporter ¶27-200

Supplies

Case Law – Zipvit Ltd v Revenue and Customs Commissioners [2016] BVC 522

Universal service provider

Commentary – VAT Reporter ¶27-200

Pension schemes, transfer of assets and rights to new public scheme

Legislation/Regulatory – SI 2012/764

Post office

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 2(1)

Standard-rating from 31 January 2011

Commentary – VAT Reporter ¶27-200

Universal service provider, meaning

Legislation/Regulatory – SI 1995/2518 reg. 2(1)

Value added tax exemption

Commentary – Essential Tax Companion ¶68810