de Ferranti v Revenue & Customs [2011] UKFTT 435 (TC) (30 June 2011)

de Ferranti v Revenue & Customs [2011] UKFTT 435 (TC) (30 June 2011)

The appellant's sale of venison and provision of postal delivery services were found to be economic activities carried on in the course or furtherance of a business, as they involved regular, organised, and continuous supplies for consideration, falling within the statutory and directive definitions of VATable supplies. The postal service contract was individually negotiated and thus not exempt from VAT.

Citation
[2011] UKFTT 435
Parties
Appellant: Mark Ziani de Ferranti; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 June 2011
Procedural Posture
VAT Appeal (first Tier Tribunal Tax) / Decision on Issues of Principle
Outcome
Appeal allowed on issues of principle.
Legal Topics
Value Added Tax, Economic Activity, Supply of Goods and Services, Vatable Supply, Business Definition, Postal Services Exemption
Tax Law European Union Law Value Added Tax Economic Activity Supply of Goods and Services Vatable Supply Business Definition Postal Services Exemption

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Parties

Mark Ziani de Ferranti

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal (first Tier Tribunal Tax) / Decision on Issues of Principle

Legal Issues

  1. 1 Whether the sale of wild venison from Meoble Estate constitutes an economic activity and a VATable supply under s4 VATA 1994.
  2. 2 Whether the contract with Royal Mail for delivery of mail to the remote estate constitutes an economic activity and a VATable supply.

Ratio Decidendi

The appellant's sale of venison and provision of postal delivery services were found to be economic activities carried on in the course or furtherance of a business, as they involved regular, organised, and continuous supplies for consideration, falling within the statutory and directive definitions of VATable supplies. The postal service contract was individually negotiated and thus not exempt from VAT.

Court Disposition

Appeal allowed on issues of principle.

Orders

  • The sale of venison by the appellant is an economic activity and a VATable supply for the purposes of s4 VATA 1994.
  • The postal delivery contract with Royal Mail is an economic activity and a VATable supply for the purposes of s4 VATA 1994.