Commentary

BB/18B/96 VAT and charity stationery

Part V16 Forms and other HMRC material

BB/18B/96 VAT and charity stationery

BB/18B/96 VAT and charity stationery

Business Brief, Issue 18. 27 August 1996

Customs and Excise have reviewed their explanatory guidance on supplies of stationery to charities and have concluded that zero-rating can no longer be applied to supplies of stickers, draw tickets, notepaper and general use envelopes.

In a recent VAT tribunal decision Royal Society for the Encouragement of Arts, Manufacture and Commerce (1996) VAT Decision 14007 unreported [Part V12], the Chairman commented that Notice No 701/1/95 para 16 went further than the statute by including supplies of stationery and certain other items within the zero-rating provisions of VATA 1994 Sch 8

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