Commentary

RCB/4/12 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Harrier LLC

Part V16 Forms and other HMRC material

RCB/4/12 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Harrier LLC

RCB/4/12 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Harrier LLC

Revenue & Customs Brief, Issue 4. 5 March 2012

This brief is to confirm Her Majesty's Revenue and Customs' (HMRC) position following the decision in the case of Harrier LLC in the First Tier Tribunal. The case concerned the liability of photo books. The Tribunal found against HMRC with regard to most of the items in question and upheld Harrier's appeal that the photo books were zero-rated. HMRC have decided not to appeal the decision.

Readership

Businesses who supply photo books.

Background

Harrier provided customers with a photo book that comprised a number of photographs taken by the

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