This appeal was bought in respect the decision by HM Revenue & Customs (“HMRC”) that Thorseinn Gardarsson (“the Appellant”) was liable to be registered for VAT with effect from 26 July 2013 as a consequence of sales made of the product known as the Action Day Planner (“the ADP”) in the UK. HMRC considered that the ADP was not a product eligible to be taxed at the zero rate and accordingly raised assessments to tax and associated inaccuracy penalty assessments together with a penalty for failure to notify a liability to be registered for VAT. However, at the heart of the appeal was a dispute was whether the ADP was liable to VAT at the zero or standard rate. If, as the Tribunal has concluded, the ADP is a zero rated book the assessments to tax and penalties all fall away.
Source: bailii.org
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