06 December 2013

FTT Decision: Magic Memories v HMRC

VALUE ADDED TAX – supply of photo-books at visitor attractions – whether supply of goods or services – if supply of goods, whether a supply of photographs or photo-books – whether photo-books were “books or booklets” within Item 1 of Group 3 of Schedule 8 Value Added Tax Act 1994 – appeal allowed.

Richard Vallat & Thomas Chacko acted for Magic Memories.

Please click here for the full decision.