- Story Terrace Limited produces biographies for customers using ghost writers.
- The company argued it was supplying books (zero-rated for VAT), while HMRC claimed it was providing ghost-writing services (standard-rated).
- The First-tier Tribunal (FTT) agreed with Story Terrace, finding the book itself was the main element of the supply.
- The FTT reviewed evidence such as the website, contracts, and cost structure.
- Story Terrace’s appeal was upheld, confirming the supply is zero-rated for VAT.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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