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.
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VALUE ADDED TAX 鈥� Whether supplies of an 鈥渁ction day planner鈥� are zero-rated as supplies of a book 鈥� no 鈥� appeal allowed and decision remitted to First-tier Tribunal.
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Published 6 April 2020