International Masters Publishers Ltd v Revenue and Customs: VDT 25 Apr 2005

SINGLE OR MULTIPLE SUPPLY – CD book as part of a series on classic composers comprising a CD and 12 pages of written material and illustrations – principal supply is that of the CD – appeal dismissed
[2005] UKVAT V19034
England and Wales
Cited by:
See AlsoRegina (International Masters Publishers Ltd) v Revenue and Customs Commissioners QBD 19-Jan-2006
The taxpayer sold book with associated CDs. The respondent refused to apply the ESC 37 concession. There was doubt its capacity to do so, but the taxpayer first lodged an appeal. It now sought leave to apply for judicial review of the decision out . .

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Updated: 15 February 2021; Ref: scu.225143