In Hollinger Print Ltd v HMRC (TC03117 – 9 December 2013) the first issue was whether items printed by Hollinger were leaflets within VATA 1994 Sch 8 Group 3 and therefore zero-rated. The second issue was whether HMRC’s decision to assess Hollinger could be set aside.
An HMRC officer had conducted a sample test over six months. He had identified several items which he thought should have been standard rated and which had been treated as zero rated. Hollinger agreed with HMRC except in relation to five items which were the object of the appeal.
Referring to case law the tribunal suggested that a leaflet is a small single sheet (or a few sheets attached together) containing information advertising or propaganda designed to have a short useful life. The tribunal then applied the test to the five items – and found...
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In Hollinger Print Ltd v HMRC (TC03117 – 9 December 2013) the first issue was whether items printed by Hollinger were leaflets within VATA 1994 Sch 8 Group 3 and therefore zero-rated. The second issue was whether HMRC’s decision to assess Hollinger could be set aside.
An HMRC officer had conducted a sample test over six months. He had identified several items which he thought should have been standard rated and which had been treated as zero rated. Hollinger agreed with HMRC except in relation to five items which were the object of the appeal.
Referring to case law the tribunal suggested that a leaflet is a small single sheet (or a few sheets attached together) containing information advertising or propaganda designed to have a short useful life. The tribunal then applied the test to the five items – and found...
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