Network-based system

• US 20030126064A1
• Filed: 08/12/2002
• Published: 07/03/2003
• Est. Priority Date: 02/11/2000
• Status: Active Grant

• Current Assignee: Internet Payments Patents Limited
• Original Assignee: Internet Payments Patents Limited
• Inventors: Corcoran, Joseph Patrick, Foran, John Anthony
• Granted Patent: US 7,483,858 B2
• Time in Patent Office: Days
• US Class Current: 705/37
• CPC Class Codes: G06Q 20/02 involving a neutral party, e.g. certification authority, notary or trusted third party [TTP]
• CPC Class Codes: G06Q 20/04 Payment circuits
• CPC Class Codes: G06Q 20/10 specially adapted for electronic funds transfer [EFT] systems; specially adapted for home banking systems
• CPC Class Codes: G06Q 20/12 specially adapted for electronic shopping systems
• CPC Class Codes: G06Q 20/363 with the personal data of a user
• CPC Class Codes: G06Q 20/40 Authorisation, e.g. identification of payer or payee, verification of customer or shop credentials; Review and approval of payers, e.g. check credit lines or negative lists
• CPC Class Codes: G06Q 30/06 Buying, selling or leasing transactions
• CPC Class Codes: G06Q 30/0601 Electronic shopping [e-shopping]
• CPC Class Codes: G06Q 40/04 Trading; Exchange, e.g. stocks, commodities, derivatives or currency exchange
• CPC Class Codes: G07F 7/0866 by active credit-cards adapted therefor G07F7/1008 takes precedence

Abstract

A transaction settlement system and method for internet and other trading over a telecommunications network. Customer computers and merchant computers are connected to customer account servers and merchant account servers respectively, the former maintains a customer account and conducts the financial aspects of the transaction with the merchant server without revealing the customers identity. The sequence of the messages are such that once in message M4, the customer computer instructs the customer accounts server to accept the transaction and the customer accounts server accepts it, the customer accounts server deals with the merchant accounts server to settle the account in accordance with agreed procedures. The merchant can have surety of payment. There is also provided methods to deliver coupons, e.g. discount coupons and to ship goods with anonymity.

Claims

1. A method of conducting a transaction in a trading system where a merchant sends goods and or services to a customer comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the method comprising the steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and payment request to the customer computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server;

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server, and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

2. A method as claimed in claim 1 in which the customer computer accepts the transaction by sending the transaction message to the merchant computer.

3. A method as claimed in claim 1 in which when sending the transaction acceptance message the customer computer adds a customer transaction audit identifier.

4. A method as claimed in claim 1, in which the merchant accounts server sends matching confirmation of the transaction acceptance message and the payment acceptance message to the merchant computer.

5. A method as claimed in claim 4, in which the merchant accounts server sends confirmation of the matching payment acceptance message and the transaction acceptance message to the customer accounts server.

6. A method as claimed in claim 4, in which, prior to the customer accounts server sending the payment acceptance message, the customer accounts server causes the customer account to be debited.

7. A method as claimed in claim 4, in which the initial steps are performed of preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server,

downloading the account control application to the customer computes and storing the account control application on the customer computer.

8. A method as claimed in claim 4, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer,

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction.

9. A method as claimed in claim 4, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction and the customer account is debited.

10. A method as claimed in claim 4, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer, the merchant computer sends detailed product and billing information with it to the customer computer.

11. A method as claimed in claim 4, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer.

12. A method as claimed in claim 4, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

13. A method as claimed in claim 4, in which, when the transaction requires the physical delivery of goods to the customer by way of a package entrusted to an agreed shipper having a shipper computer connected to the telecommunications network:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the confirmation of delivery to the system services server to cause the agreed settlement procedure to be updated.

14. A method as claimed in claim 4, in which when the nature of the transaction requires the customer to pay directly an additional sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax die;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer; and

on sending of the transaction acceptance message to the customer accounts server, the customer accounts server sends instructions to the system services server to cause payment to the government body.

15. A method as claimed in claim 4, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated on the customer computer;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer; and

on sending of the transaction acceptance message to the customer accounts server, the customer account server sends instructions to the system services server to cause payment to the government body.

16. A method as claimed in claim 4, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request.

17. A method as claimed in claim 4, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer, and

the merchant computer sends with the merchant transaction identifier number, the international tax reference code as part of the product identification.

18. A method as claimed in claim 4, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

19. A method as claimed in claim 4, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer accounts computer and then to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

20. A method as claimed in claim 4, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a customer specific coupon having a monetary value and redemption rules to the system services server, together with a merchant transaction identifier number used to identify the customer computers to whom the coupons are to be sent;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

21. A method as claimed in claim 1 in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

the merchant account server downloading to the system services server, the accounts receivable requiring settlement; and

is the system services server crediting the merchant account with the payment due.

22. A method as claimed in claim 4, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

after an agreed time interval, the merchant account server sends to the merchant computer details of accounts receivable which have not yet been settled; and

the system services server crediting the merchant account with the payment due.

23. A method as claimed in claim 4, in which the steps of the method up to at least the merchant accounts server matching the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server are carried out in real time.

24. A method as claimed in claim 1, in which the merchant accounts server sends confirmation of the matching payment acceptance message and the transaction acceptance message to the customer accounts server.

25. A method as claimed in claim 1, in which, prior to the customer accounts server sending the payment acceptance message, the customer accounts server causes the customer account to be debited.

26. A method as claimed in claim 1, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer; and

storing the account control application on the customer computer.

27. A method as claimed in claim 1, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction.

28. A method as claimed in claim 1, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction and the customer account is debited.

29. A method as claimed in claim 1, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer, the merchant computer sends detailed product and billing information with it to the customer computer.

30. A method as claimed in claim 1, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer.

31. A method as claimed in claim 1, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer, which, on receiving the detailed product and billing information and on sending the transaction acceptance message, the customer computer stores the product and billing information.

32. A method as claimed in claim 1, in which, on a payment being made to the merchant account, the customer account is debited and updated.

33. A method as claimed in claim 1, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

34. A method as claimed in claim 1, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

then the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

35. A method as claimed in claim 1, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server; and

the customer accounts server sends confirmation of delivery to the merchant accounts server.

36. A method as claimed in claim 1, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server;

the customer accounts server sends confirmation of delivery to the merchant accounts server, and

the merchant accounts server sends the confirmation of delivery to the merchant computer.

37. A method as claimed in claim 1, in which, when the transaction requires the physical delivery of goods to the customer by way of a package entrusted to an agreed shipper having a shipper computer connected to the telecommunications network:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the confirmation of delivery to the system services server to cause the agreed settlement procedure to be updated.

38. A method as claimed in claim 1, in which when the nature of the transaction requires the customer to pay directly an additional sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer; and

on sending of the transaction acceptance message to the customer accounts server, the customer accounts server sends instructions to the system services server to cause payment to the government body.

39. A method as claimed in claim 1, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated on the customer computer;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer; and

on sending of the transaction acceptance message to the customer accounts server, the customer account server sends instructions to the system services server to cause payment to the government body.

40. A method as claimed in claim 1, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request.

41. A method as claimed in claim 1, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer; and

the merchant computer sends with the merchanttransaction identifier number, the international tax reference code as part of the product identification.

42. A method as claimed in claim 1, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

43. A method as claimed in claim 1, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer accounts computer and then to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

44. A method as claimed in claim 1, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a customer specific coupon having a monetary value and redemption rules to the system services server, together with a merchant transaction identifier number used to identify the customer computers to whom the coupons are to be sent;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

45. A method as claimed in claim 1, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

the merchant account server downloading to the system services server, the accounts receivable requiring settlement; and

the system services server crediting the merchant account with the payment due.

46. A method as claimed in claim 1, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

after an agreed time interval, the merchant account server sends to the merchant computer details of accounts receivable which have not yet been settled; and

the system services server crediting the merchant account with the payment due.

47. A method as claimed in claim 1, in which the steps of the method up to at least the merchant accounts server matching the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server are carried out in real time.

127. A computer program comprising program instructions for causing a computer to perform the method of claim 1.

137. A trading system for carrying out a transaction between a merchant and a customer where the merchant sends the goods and services to the customer, the transaction being carried out over a communications network where the initiating party, namely the customer, to the transaction contacts the merchant through the intermediary of a third party, while if required maintaining anonymity for the customer, the system comprising:

a system services server;

a customer account server for connection to a customer computer;

a merchant accounts server for connection to a merchant computer;

the system services server, the customer accounts server, the merchant accounts server and the customer computer and merchant computer have means for carrying out the method as claimed in claim 1.

138. A computer program comprising program instruction which when loaded into a computer constitute the processing means as claimed in claim 137.

48. A method of conducting a transaction in a trading system where a merchant sends goods and or services to a customer comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the method comprising tile steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and payment request to the customer computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server;

the customer computer accepts the transaction by sending the transaction message to the merchant computer;

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

49. A method as claimed in claim 48, in which when sending the transaction acceptance message the customer computer adds a customer transaction audit identifier.

50. A method as claimed in claim 48, in which the merchant accounts server sends matching confirmation of the transaction acceptance message and the payment acceptance message to the merchant computer.

51. A method as claimed in claim 48, in which the merchant accounts server sends confirmation of the matching payment acceptance message and the transaction acceptance message to the customer accounts server.

52. A method as claimed in claim 48, in which, prior to the customer accounts server sending the payment acceptance message, the customer accounts server causes the customer account to be debited.

53. A method as claimed in claim 48, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer; and

storing the account control application on the customer computer.

54. A method as claimed in claim 48, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction.

55. A method as claimed in claim 48, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction and the customer account is debited.

56. A method as claimed in claim 48, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer, the merchant computer sends detailed product and billing information with it to the customer computer.

57. A method as claimed in claim 48, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer.

58. A method as claimed in claim 48, in which, on a payment being made to the merchant account, the customer account is debited and updated.

59. A method as claimed in claim 48, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

60. A method as claimed in claim 48, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

then the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

61. A method as claimed in claim 48, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server; and

the customer accounts server sends confirmation of delivery to the merchant accounts server.

62. A method as claimed in claim 48, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server;

the customer accounts server sends confirmation of delivery to the merchant accounts server; and

the merchant accounts server sends the confirmation of delivery to the merchant computer.

63. A method as claimed in claim 48, in which, when the transaction requires the physical delivery of goods to the customer by way of a package entrusted to an agreed shipper having a shipper computer connected to the telecommunications network:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the conformation of delivery to the system services server to cause the agreed settlement procedure to be updated.

64. A method as claimed in claim 48, in which when the nature of the transaction requires the customer to pay directly an additional sum by way of transaction to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer; and

on sending of the transaction acceptance message to the customer accounts server, the customer accounts server sends instructions to the system services server to cause payment to the government body.

65. A method as claimed in claim 48, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request.

66. A method as claimed in claim 48, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer; and

the merchant computer sends with the merchant transaction identifier number, the international tax reference code as part of the product identification.

67. A method as claimed in claim 48, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

68. A method as claimed in claim 48, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a customer specific coupon having a monetary value and redemption rules to the system services server, together with a merchant transaction identifier number used to identify the customer computers to whom the coupons are, to be sent;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

69. A method as claimed in claim 48, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

the merchant account server downloading to the system services server, the accounts receivable requiring settlement; and

the system services server crediting the merchant account with the payment due.

128. A computer program comprising program instructions for causing a computer to perform the method of claim 48.

70. A method of conducting a transaction in a trading system where a merchant sends goods and or services to a customer comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the method comprising the steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and payment request to the customer computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server, including a customer audit identifier;

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

71. A method as claimed in claim 70, in which the merchant accounts server sends matching confirmation of the transaction acceptance message and the payment acceptance message to the merchant computer.

72. A method as claimed in claim 70, in which the merchant accounts server sends confirmation of the matching payment acceptance message and the transaction acceptance message to the customer accounts server.

73. A method as claimed in claim 70, in which, prior to the customer accounts server sending the payment acceptance message, the customer accounts server causes the customer account to be debited.

74. A method as claimed in claim 70, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer; and

storing the account control application on the customer computer.

75. A method as claimed in claim 70, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction.

76. A method as claimed in claim 70, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer;

storing the account control application on the customer computer; and

subsequently on receiving a merchant transaction identifier number and payment request from the merchant computer, the customer computer sends the payment request to the account control application and only if the payment request is within the payment credit limit rules does the customer computer carry out the step of accepting the transaction and the customer account is debited.

77. A method as claimed in claim 70, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer.

78. A method as claimed in claim 70, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together within the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

79. A method as claimed in claim 70, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

then the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

80. A method as claimed in claim 70, in which, when the transaction requires the physical delivery of goods to the customer by way of a package entrusted to an agreed shipper having a shipper computer connected to the telecommunications network:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the confirmation of delivery to the system services server to cause the agreed settlement procedure to be updated.

81. A method as claimed in claim 70, in which when the nature of the transaction requires the customer to pay directly an additional sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

sending of the transaction acceptance message to the customer accounts server, the customer accounts server sends instructions to the system services server to cause payment to the government body.

82. A method as claimed in claim 70, in which when the nature of the transaction requires the customer to pay directly an addition sum by war of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request

83. A method as claimed in claim 70, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer; and

the merchant computer sends with the merchant transaction identifier number, the international tax reference code as part of the product identification.

84. A method as claimed in claim 70, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

85. A method as claimed in claim 70, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

the merchant account server downloading to the system services server, the accounts receivable requiring settlement; and

the system services server crediting the merchant account with the payment due.

129. A computer program comprising program instructions for causing a computer to perform the method of claim 70.

86. A method for a customer to conduct a transaction in a trading system where a merchant sends goods and/or services to the customer and where one or more of the merchant computer and the other servers and computers of the trading system are in a jurisdiction remote from the customer computer, the trading system comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the method comprising the steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the customer computer receiving a merchant transaction identifier number and payment request from the merchant computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server, and in which the steps are also carried out in the system of;

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matching the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

87. A method as claimed in claim 86, in which the customer computer accepts the transaction by sending the transaction message to the merchant computer.

88. A method as claimed in claim 86, in which when sending the transaction acceptance message the customer computer adds a customer transaction audit identifier.

89. A method as claimed in claim 86, in which the merchant accounts server sends matching confirmation of the transaction acceptance message and the payment acceptance message to the merchant computer.

90. A method as claimed in claim 86, in which the merchant accounts server sends confirmation of the matching payment acceptance message and the transaction acceptance message to the customer accounts server.

91. A method as claimed in claim 86, in which, prior to the customer accounts server sending the payment acceptance message, the customer accounts server causes the customer account to be debited.

92. A method as claimed in claim 86, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer; and

storing the account control application on the customer computer.

93. A method as claimed in claim 86, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer, the merchant computer sends detailed product and billing information with it to the customer computer.

94. A method as claimed in claim 86, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer.

95. A method as claimed in claim 86, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

96. A method as claimed in claim 86, in which, when the transaction requires the physical delivery of goods to the customer by way of a package entrusted to an agreed shipper having a shipper computer connected to the telecommunications network:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the confirmation of delivery to the system services server to cause the agreed settlement procedure to be updated.

97. A method as claimed in claim 86, in which when the nature of the transaction requires the customer to pay directly an additional sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

sending of the transaction acceptance message to the customer accounts server, the customer accounts server sends instructions to the system services server to cause payment to the government body.

98. A method as claimed in claim 86, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated on the customer computer;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

sending of the transaction acceptance message to the customer accounts server, the customer account server sends instructions to the system services server to cause payment to the government body.

99. A method as claimed in claim 86, in which when the nature of the transaction requires the customer to pay directly an addition sum byway of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request.

100. A method as claimed in claim 86, in which when the nature of the transaction requires be customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer; and

the merchant computer sends with the merchant transaction identifier number, the international tax reference code as part of the product identification.

101. A method as claimed in claim 86, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

102. A method as claimed in claim 86, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

the merchant account server downloading to the system services server, the accounts receivable requiring settlement; and

the system services server crediting the merchant account with the payment due.

130. A computer program comprising program instructions for causing a computer to perform the method of claim 88.

103. A method for a customer accounts server to handle a transaction in a trading system where a merchant sends goods and or services to a customer, the trading system comprising the customer accounts server and a plurality of servers and computers interconnected by a communications system, some or all of the servers and computers may be in a jurisdiction remote from the customer accounts server, the said servers and computers comprising:

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith, each computer and server having a unique identifier for contact within the telecommunications network, the method comprising when the initial steps have been carded out of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and payment request to the customer computer;

then the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server; and

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server and subsequently, during the transaction, the steps are carried out oft

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

104. A method as claimed in claim 103, in which the merchant accounts server sends confirmation of the matching payment acceptance message and the transaction acceptance message to the customer accounts server.

105. A method as claimed in claim 103, in which the initial steps are performed of:

preparing the customer account including payment credit limit rules for the customer;

storing the customer account as an account control application in the customer accounts server;

downloading the account control application to the customer computer; and

storing the account control application on the customer computer.

106. A method as claimed in claim 103, in which, on the merchant computer sending the merchant transaction identifier number and payment request to the customer computer:

the merchant computer sends detailed product and billing information with it to the merchant accounts server,

the merchant accounts server sends this message to the customer accounts server, and

the customer accounts server sends the message to the customer computer.

107. A method as claimed in claim 103, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

the customer accounts server sends to the shipper computer he precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

108. A method as claimed in claim 103, in which, when the transaction requires the physical delivery of goods to the customer by way of a package entrusted to an agreed shipper having a shipper computer connected to the telecommunications network:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the confirmation of delivery to the system services server to cause the agreed settlement procedure to be updated.

109. A method as claimed in claim 103, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

110. A method as claimed in claim 103, in which the settlement procedure comprises:

the system services server setting up a merchant account;

the merchant account server stores the payment acceptance message as an account receivable due for payment in accordance with the agreed payment rules;

the merchant account server downloading to the system services server, the accounts receivable requiring settlement; and

the system services server crediting the merchant account with the payment due.

131. A computer program comprising program instructions for causing a computer to perform the method of claim 103.

111. A method of conducting a transaction in a trading system where a merchant physically sends goods to a customer by way of a package and the customer wishes to be anonymous by not sending the merchant precise delivery details including the name and address of the customer, the trading system comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith;

shipper computers; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the method comprising the steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and payment request to the customer computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server;

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules; and

then to achieve the delivery of the package at some stage during the transaction;

the customer computer informs the merchant computer that it requires anonymity;

one of the customer computer and the merchant computer nominates a preferred shipper having one of the shipper computers connected to the telecommunications network; and

on the other accepting the nomination, the additional steps are performed of the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

112. A method as claimed in claim 111, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

then the customer accounts server sends to the shipper computer the precise delivery details; and

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server.

113. A method as claimed in claim 111, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server; and

the customer accounts server sends confirmation of delivery to the merchant accounts server.

114. A method as claimed in claim 111, in which when the transaction requires the physical delivery of goods to the customer by way of a package and the customer wishes to be anonymous by not sending the merchant computer precise delivery details including the name and address of the customer, the customer computer informs the merchant computer that it requires anonymity, one of the customer computer and the merchant computer nominates a preferred shipper having a shipper computer connected to the telecommunications network and on the other accepting the nomination, the steps are performed of:

the customer computer sends the shipper details to the customer accounts server;

the shipper computer receives sufficient information to allow the shipper accept the package from the merchant for delivery;

the customer accounts server sends to the shipper computer the precise delivery details;

the merchant entrusts the package to the shipper, together with the merchant transaction identifier number;

the shipper computer records the acceptance of the package in the shipper computer;

on delivery of the package, the shipper computer records the delivery details and sends them to the customer accounts server;

the customer accounts server sends confirmation of delivery to the merchant accounts server; and

the merchant accounts server sends the confirmation of delivery to the merchant computer.

115. A method as claimed in claim 111, in which the additional steps are performed of:

the customer accounts server, on sending the payment acceptance message to the merchant accounts server stipulates payment subject to proof of delivery as a payment rule;

on delivery, the shipper computer sends confirmation of delivery to the customer accounts server; and

the customer accounts server sends the confirmation of delivery to the system services server to cause the agreed settlement procedure to be updated.

116. A method as claimed in claim 111, in which when the nature of the transaction requires the customer to pay directly an additional sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

sending of the transaction acceptance message to the customer accounts server, the customer accounts server sends instructions to

the system services server to cause payment to the government body.

117. A method as claimed in claim 111, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated on the customer computer;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

sending of the transaction acceptance message to the customer accounts server, the customer account server sends instructions to the system services server to cause payment to the government body.

118. A method as claimed in claim 111, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request.

119. A method as claimed in claim 111, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer; and

the merchant computer sends with the merchant transaction identifier number, the international tax reference code as part of the product identification.

120. A method as claimed in claim 111, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

132. A computer program comprising program instructions for causing a computer to perform the method of claim 111.

121. A method of conducting a transaction in a trading system where a merchant sends goods and or services to a customer, the nature of which transaction requires the customer to pay directly an additional sum by way of taxation to a government body, the trading system comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the method comprising the steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and product identification sufficient to determine the tax due and payment request to the customer computer;

the taxation due is calculated;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server;

the customer accounts server then sends instructions to the system services server to cause payment to the government body;

the merchant computer sending the transaction acceptance message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the) payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

122. A method as claimed in claim 121, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the taxation due is calculated on the customer computer;

the taxation due is added to the amount of the payment request as a consolidated payment request in the customer computer;

sending of the transaction acceptance message to the customer accounts server, the customer account server sends instructions to the system services server to cause payment to the government body.

123. A method as claimed in claim 121, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

the merchant computer sends with the merchant transaction identifier number, product identification sufficient to determine the tax due;

the customer computer sends the merchant payment request to the system services server for the tax computation;

the system services server calculates the taxation; and

the system services server sends data on the taxation due to the customer computer to form the consolidated payment request.

124. A method as claimed in claim 121, in which when the nature of the transaction requires the customer to pay directly an addition sum by way of taxation to a government body, the following steps are performed:

an international tax reference code is downloaded to the merchant computer; and

the merchant computer sends with the merchant transaction identifier number, the international tax reference code as part of the product identification.

125. A method as claimed in claim 121, in which:

the merchant computer opens communications with the system services server;

the merchant computer sends a coupon having a monetary value and redemption rules to the system services server;

the system services server sends the coupon to the customer computer;

the customer computer sends the coupon details to the customer accounts server on sending the transaction acceptance message;

the customer accounts server sends the coupon details to the merchant accounts server;

the merchant accounts server accepts the coupon to be used in at least part payment; and

the merchant accounts server sends the coupon details to the system services server on sending instructions to the system services server to cause payment to the merchant.

133. A computer program comprising program instructions for causing a computer to perform the method of claim 121.

126. A computerized method of conducting a transaction in a trading system where a merchant sends goods and or services to a customer comprising:

a customer accounts server;

a merchant accounts server;

a system services server;

merchant computers each having a merchant account associated therewith;

customer computers each having a customer account associated therewith; and

a telecommunications network interconnecting the servers and the computers, each computer and server having a unique identifier for contact within the network, the computers and server having computer programs for carrying out the method comprising the steps of;

the customer computer opening communications with the merchant computer;

the customer computer communicating its intention to purchase from the merchant computer;

the merchant computer sending a merchant transaction identifier number and payment request to the customer computer;

the customer computer sending a transaction acceptance message which includes the merchant transaction identifier number and as an addition to the transaction message sends a unique customer transaction identifier to the customer accounts server;

the merchant computer sending the transaction acceptant message to the merchant accounts server;

the customer accounts server sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server matches the transaction acceptance message received from the merchant computer and the payment acceptance message received from the customer accounts server; and

the merchant accounts server sending instructions to the system services server to cause payment to the merchant in accordance with an agreed settlement procedure having agreed payment rules.

134. A computer program comprising program instructions for causing a computer to perform the method of claim 126.

135. A trading system for carrying out a transaction between a merchant and a customer where the merchant sends the goods and services to the customer, the transaction being carded out over a communications network where the initiating party, namely the customer, to the transaction contacts the merchant through the intermediary of a third party, while if required maintaining anonymity for the customer, the system comprising:

a system services server;

a customer account server for connection to a customer computer;

a merchant accounts server for connection to a merchant computer;

the customer computer having means for communicating its intention to purchase from the merchant computer;

the merchant computer having means for sending a merchant transaction identifier number and payment request to the customer computer;

the customer computer having means for accepting the transaction by sending a transaction acceptance message including the merchant transaction identifier number to the merchant computer;

the customer computer having means for sending a transaction acceptance message which includes the merchant transaction identifier number as an addition in the transaction message together with a unique customer transaction identifier to the customer accounts server;

the customer accounts server having means for sending the transaction acceptance message to the merchant accounts server;

the customer accounts server having means for sending a payment acceptance message including the transaction acceptance message to the merchant accounts server;

the merchant accounts server having means for matching the transaction acceptance received from the merchant computer as the payment acceptance message received in the customer accounts server; and

the merchant accounts server having means for sending instructions to the system services server to cause payment to the merchant in accordance with an agreed central procedure having agreed payment rules.

136. A computer program comprising program instructions which when loaded into a computer constitute the processing means as claimed in claim 135.