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HMRC internal manual

VAT Books

From
HM Revenue & Customs
Updated
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Books: Printed matter supplied with services: TV magazines with cable / satellite subscription

Supplies of TV magazines with cable / satellite subscription were considered in the tribunal decision in British Sky Broadcasting (1999) VATDR 283 (VTD16220). VATSC - Supply and consideration provides details.

Care should be taken to assure that no artificial supply splitting is taking place.

(Note (2) of Group 3 - Books, etc, VATA 1994 Schedule 8 requires that, in such circumstances, the supply of services and printed matter must be looked at as though they were provided by a single supplier. This essentially restores the Card Protection Plan principles.