Commentary

RCB/19/10 VAT—postal services–claims for input tax

Part V16 Forms and other HMRC material

RCB/19/10 VAT—postal services–claims for input tax

RCB/19/10 VAT—postal services–claims for input tax

Revenue & Customs Brief, Issue 19. 31 March 2010

Introduction

Following the European Court of Justice's (ECJ) decision in the case of TNT Post UK Ltd (see Revenue & Customs Brief 64/09 (RCB/64/09, Division V16.3), a number of businesses submitted claims (including 'Fleming' claims) for a refund of VAT incurred on postal services purchased from Royal Mail. These have been held in abeyance by us pending discussions about the impact of the decision. These discussions have now been concluded and, as announced in Budget Note 48, certain services previously treated as exempt from VAT will become liable to VAT at the

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