BB/23B/02 VAT—House of Lords decision on supplies of delivery charges (Plantiflor case)
Business Brief, Issue 23. 20 August 2002
The House of Lords has allowed the appeal of Customs & Excise against the judgment of the Court of Appeal in the Plantiflor case. This decision affects the VAT treatment of certain delivery charges made in connection with a supply of goods.
This Business Brief article explains how Customs will apply the judgment of the House of Lords to affected taxpayers.
It replaces Business Brief 7/00 (see BB/7A/00, BB/7C/00, Division V16.3), which provided temporary guidelines for the VAT treatment of such supplies pending the decision of the House of Lords.
Postal charges are exempt from VAT when delivery is supplied by the Post Office or