What am I bid?

Our client operates an online auction website. Customers are invited to either pay to join the auction or to simply bid for auction packages (depending on the structure of the auction) and they can do this either by SMS (text message) from their UK mobile phone or through an Internet account set up with the company.

Every auction has a countdown timer usually between 2 and 15 minutes. 

All goods bid for are brand new and owned by the client company so there seems to be no scope for using a margin scheme which we understand is specifically for second-hand goods or works of art etc.

The successful bidder pays the auction price to our client company which then arranges delivery. The subscribers are limited to those who reside on the UK mainland although special arrangements may be entered into for those who reside on...