Sorry, for the late reply, I have just seen your question is unanswered.
A Community manager has posted this information:
We are aware of the issue where VAT on orders with the Buyer Protection Fee and Simple Delivery are not being calculated correctly, and we are currently working to get it fixed. I wanted to let you know as well that we will be honoring the all in price they are paying at check out – meaning we will not come back to them to collect the additional VAT for the Simple Delivery postage.
@mikilee