Special arrangements are necessary for florists, because frequently supplies made by one retailer correspond with payments received by another retailer. Many florists are members of agencies such as Interflora and Teleflora, although the special arrangements apply wherever these supplies occur. The florist receiving payment from the customer is 'the sending member'. The florist delivering the flowers is 'the executing member'. The executing member will also receive payment from the relevant organisation in respect of the flowers delivered.
HMRC has the power to lay down methods to value such supplies1 and a method is
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