Some did, some didn 1 VAT on telecommunication services Dear Sir, 2 VAT Briefs: Floor space, snowballs and groups HMRC is not appealing against the recent Upper Tribunal decision in Lok???nStore Group plc (???LnS???) but does no VAT on sales to German consumers from a Dutch supplier A UK company sells products e.g. CDs to German consumers via a Dutch manufacturers and suppliers.