ZERO-RATING – Books etc – Supplies of distance learning courses – Substantial written material provided together with tutorial support – Single supplies – Whether supplies of education or of printed material with VATA 1994 Sch 8, Grp 3, item 1 0 Held not zero-rated – Appeal dismissed
Citations:
[2006] UKVAT V19806
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 April 2022; Ref: scu.246178