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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
6 April 2020
Category:
Tax
Release date:
31 March 2020

Read the full decision in The Commissioners for HM Revenue and Customs v Thorsteinn Gardarsson t/a Action Day a Islandi: [2020] UKUT 0099 (TCC).

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.

Published 6 April 2020