RCB/19/14 Avon Cosmetics Limited First-tier VAT Tribunal decision on the UK's “party-plan” derogationRevenue & Customs Brief, Issue 19. 16 April 2014Purpose of this BriefTo explain HM Revenue & Customs's (HMRC's) position following the Avon Cosmetics Ltd First-tier Tribunal (FTT) VAT decision [LON/2004/1028] to make a reference to the European Court of Justice (ECJ) on the United Kingdom's (UK) “party-plan” derogation which ensures that VAT is declared on retail sales made through non-registered representatives.Who needs to read this?Businesses involved in direct selling through independent individuals who are not registered for VAT.BackgroundWe directed Avon that it must account for VAT on
Revenue & Customs Brief, Issue 19. 16 April 2014
To explain HM Revenue & Customs's (HMRC's) position following the Avon Cosmetics Ltd First-tier Tribunal (FTT) VAT decision [LON/2004/1028] to make a reference to the European Court of Justice (ECJ) on the United Kingdom's (UK) “party-plan” derogation which ensures that VAT is declared on retail sales made through non-registered representatives.
Businesses involved in direct selling through independent individuals who are not registered for VAT.
We directed Avon that it must account for VAT on
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