Here is a response from a U. K. Trading Standards Department regarding internet companies that do not supply goods.
You have rights under The Consumer Protection (Distance Selling) Regulations 2000 if the goods are not received they should refund within 30 days of request. These rights are only enforceable in court however in our experience most issues are resolved by letter.
Our experience shows that the best way to deal with this is by letter; send the letter by recorded delivery and keep a copy; this has more impact and helps you to prove that you have been reasonable.
Adhering to the following outline of a letter will show the trader that you know your rights.
Start the Letter `To whom it may concern`
It is important to show the trader that you know what your rights are, so include The Consumer Protection (Distance Selling) Regulations 2000 as a heading to the letter.
Then in as few words as possible state all the important facts:
What you ordered
When you ordered it
How much you paid
What has gone wrong
You would then need to state that the seller did not supply the goods
Then ask the trader for what you feel entitled to bearing in mind the aforementioned comments.
Give the trader a reasonable period of time to carry out your request and set a date.
End the letter - yours faithfully
There is some chance this letter could be needed in court so keep it concise and reasonable.
Personal Name/Address details
Owner / Managers name (or The Manager)
Dear [owner/manager's name or Sir/Madam]
Consumer Protection (Distance Selling) Regulations 2000
On [insert date] I ordered [goods]. I received the goods on [insert date] / I have not yet received the goods. [Delete as appropriate]
Under the Consumer Protection (Distance Selling) Regulations 2000 I would like to cancel the order and request that you provide a full refund within 30 days.
Please contract me within 14 days to arrange collection/ return of the goods.
Yours sincerely /yours faithfully