No VAT change for zero-rated photo books
Posted by mostafa on 7 March, 2012
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This item was filled under Tax
Photo books will remain zero rated for VAT purposes, after HMRC confirmed they would not appeal the First-tier Tribunal decision in Harrier LLC (TC1562).
The taxpayer company provided bespoke volumes containing photographs taken by customers, and it claimed the products were zero rated because they fell within the definition of book.