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; sums paid by customers in relation to postage are standard rated for VAT.

Citation
[2012] UKFTT 608 (TC)
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
Tax Law VAT Agency Postal Services

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 the 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; sums paid by customers in relation to postage are standard rated for VAT.

Court Disposition

appeal dismissed

Orders

  • Any party dissatisfied with this decision has a right to apply for permission to appeal pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 within 56 days.