Commentary

BB/5/91 VAT liability of knitting patterns

Part V16 Forms and other HMRC material

BB/5/91 VAT liability of knitting patterns

Business Briefs

BB/5/91 VAT liability of knitting patterns

Business Brief, Issue 5. 18 April 1991

Customs and Excise have changed their view of the proper treatment for VAT purposes of both single and double sheeted knitting patterns.

By law “books, booklets, brochures, pamphlets and leaflets” are zero-rated. In the past single and double sheeted knitting patterns were allowed to be zero-rated as either leaflets or brochures. Following recent legal advice Customs have reviewed their position and now consider such patterns to be neither leaflets nor brochures and therefore ineligible for the zero-rate relief. From 1 May 1991 such patterns will be

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