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News - tax cases

06 February 2006
Categories: Tax cases
Osborne's Big Man Shop v CRC; Longborough Festival Opera v CRC; Boake Allen Ltd v HMRC; NEC Semi-Conductors Ltd and Others v HMRC

Postage VAT

The taxpayer was a partner in a company that owned two shops and supplied clothing by mail order. HMRC disputed the VAT attributable to payments by the company of postal charges on the delivery of goods to customers. The company claimed it as allowable but HMRC refused the claim.
The VAT tribunal said that CCE v Plantiflor Ltd [2002] STC 1132 applied thus VAT was payable; so the company appealed.
The High Court said that the VAT tribunal was 'undeniably correct' to find as it had.
The taxpayer's appeal was dismissed.
Osborne's Big Man Shop v CRC Chancery Division 2 February 2006

It's not over …

G built a barn and used it as an opera house. Initially the operas were produced and managed by LD Ltd a property and development company of which G and his...

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