The Commissioners for HM Revenue and Customs v Thorsteinn Gardarsson t/a Action Day a Islandi: [2020] UKUT 0099 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Richards on 31 March 2020.
Read the full decision in
.VALUE ADDED TAX – Whether supplies of an “action day planner” are zero-rated as supplies of a book – no – appeal allowed and decision remitted to First-tier Tribunal.