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The Queen on the application of Whistl UK (formerly TNT) v HMRC and Royal Mail

In The Queen on the application of Whistl UK (formerly TNT) v HMRC and Royal Mail [2014] EWHC 3480 (23 October 2014) the High Court found that UK legislation was compatible with EU law.

TNT Post provides postal distribution services. Its main business is the collection sorting procuring and delivering to Royal Mail regional depots of its customers’ mail.

VATA 1994 Sch 9 Group 3 which implements the Postal Services Directive exempts from VAT the supply of public postal services by a universal service provider (USP). It was accepted that Royal Mail is the USP in the UK.

TNT Post’s submission was that in TNT (C-357/07) the CJEU had confined the exemption to those services supplied by the USP ‘as such’ that is by virtue of their status as ‘public postal services’ and so only those services forming part of the...

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