What is the ratio in Esso Petroleum v Customs and Excise?

Promotional arrangements in commercial contexts can create collateral contracts even where items have minimal value, but this does not necessarily constitute a sale of those items.

What did the court decide in Esso Petroleum v Customs and Excise?

The House of Lords held that coins were supplied under a collateral contract but were not sold, so no purchase tax was payable.

Why is Esso Petroleum v Customs and Excise important for contract law?

It demonstrates judicial flexibility in finding contractual relationships in promotional contexts and shows different approaches to analysing complex commercial arrangements.

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