Findel pic (TC1560) has been defeated in the First Tier Tribunal in a case that might easily have been heard directly by the Upper Tribunal considering the important principles and the significant sums involved. Put simply, the company sold goods through agents, and developed a proposition whereby a fixed part of the price would be paid to charities. In practice, the sum was retained by the agent, who then made the donation in full, and remitted the net proceeds back to Findel.
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