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 sale of venison by the appellant to a game dealer is an economic activity and constitutes a supply of goods for consideration in the course or furtherance of a business under s4 VATA 1994. The contract with Royal Mail for mail delivery is an individually negotiated commercial arrangement and constitutes a supply...

Source-derived case information.

Citation
[2011] UKFTT 435 (TC)
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, VAT Registration, Input Tax, Output Tax, Postal Services Exemption
Tax Law European Union Law Value Added Tax Economic Activity Supply of Goods and Services VAT Registration Input Tax Output Tax +1 more

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Summary, issues, holding and outcome

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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 sale of venison by the appellant to a game dealer is an economic activity and constitutes a supply of goods for consideration in the course or furtherance of a business under s4 VATA 1994. The contract with Royal Mail for mail delivery is an individually negotiated commercial arrangement and constitutes a supply of services for consideration in the course or furtherance of a business, and is therefore VATable.

Court Disposition

Appeal allowed on issues of principle.

Orders

  • The sale of venison is a VATable supply as an economic activity.
  • The mail delivery contract is a VATable supply as an economic activity.