Article on Royal Mail/Whistl

20 Nov 2014

Raymond Hill examines the difficulties arising from granting exemptions to the public sector for services that can be provided by both public and private sectors.

The decision of the Administrative Court of England and Wales on 23rd October in the dispute between Royal Mail and Whistl (formerly TNT Post UK) demonstrates the tension between granting exemption from VAT in order to achieve particular public policy goals and the difficulty of ensuring that competition is not significantly distorted as a result, which would equally be contrary to the public interest.

Please click to view the full Article on Royal Mail and Whistl UK

The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.

This article was first featured in the November 2014 edition Bloomberg BNA’s Tax Planning International – Indirect Taxes publication.