Following the decision in R (oao TNT Post UK Ltd) v HMRC (No. 1) [2009] STC 1438 in which a company (T) had applied for judicial review of the UK’s VAT treatment of postal services the detailed provisions of VATA 1994 Sch 9 Group 3 were amended by F (No 3) A 2010 with effect from 31 January 2011 and were also amended by the Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 SI 2011/2085 with effect from 1 October 2011. In R (oao TNT Post UK Ltd) v HMRC (No. 2) (QB – 10 December) T made a further application for judicial review contending that despite the amendments the UK’s treatment of postal services continued to contravene EC law. The QB granted the...
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Following the decision in R (oao TNT Post UK Ltd) v HMRC (No. 1) [2009] STC 1438 in which a company (T) had applied for judicial review of the UK’s VAT treatment of postal services the detailed provisions of VATA 1994 Sch 9 Group 3 were amended by F (No 3) A 2010 with effect from 31 January 2011 and were also amended by the Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 SI 2011/2085 with effect from 1 October 2011. In R (oao TNT Post UK Ltd) v HMRC (No. 2) (QB – 10 December) T made a further application for judicial review contending that despite the amendments the UK’s treatment of postal services continued to contravene EC law. The QB granted the...
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