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HMRC internal manual

VAT Books

HM Revenue & Customs
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Books: Printed matter supplied with service: Printed matter supplied with a weight-loss programme


The liability of supplies of printed matter with a weight-loss programme was ultimately decided by the Court of Appeal in the case of Weight Watchers (UK) Ltd (CA [2008]). It found that there was a single supply of a standard-rated weight-loss programme. Further details can be found in VAT Guidance for Supply and consideration - VATSC.