Orchardcrown Ltd v Revenue & Customs [2012] UKFTT 608 (TC) (28 September 2012)

Orchardcrown Ltd v Revenue & Customs [2012] UKFTT 608 (TC) (28 September 2012)

The appellant was not acting as agent for its customers in entering into a delivery contract with Royal Mail; the supply made by the appellant is of goods delivered to the address given by the customer, and sums paid by customers in relation to postage are standard rated for VAT.

Citation
[2012] UKFTT 608
Parties
Appellant: Appellant; Respondent: HMRC; Representative: Ms Strettle
Jurisdiction
United Kingdom
Judgment Date
28 September 2012
Procedural Posture
Tax Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
VAT, Agency, Postal Services, Contractual Supply
Tax Law VAT Agency Postal Services Contractual Supply

Case Brief

Summary, issues, holding and outcome

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Parties

Appellant

Appellant

HMRC

Respondent

Ms Strettle

Representative

Procedural Posture

Tax Appeal / Final Judgment

Legal Issues

  1. 1 Whether sums paid by customers in relation to postage are standard rated for VAT
  2. 2 Whether appellant acted as agent for customers in entering delivery contract with Royal Mail

Ratio Decidendi

The appellant was not acting as agent for its customers in entering into a delivery contract with Royal Mail; the supply made by the appellant is of goods delivered to the address given by the customer, and sums paid by customers in relation to postage are standard rated for VAT.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed; sums paid by customers in relation to postage are standard rated for VAT.
  • Right to apply for permission to appeal within 56 days pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.