Market leading insight for tax experts
View online issue

View from 100 Parliament Street

A member of the HMRC team continues with a View from 100 Parliament Street covering the Redcats decisions
Redcats sells clothing and household goods by mail order. It advertises its goods via a biannual catalogue. Until 2000 it supplied those catalogues free of charge. Then it introduced a scheme which amended its trading conditions by purporting to render a zero-rated charge for each catalogue and to make a commensurate reduction in the mainly standard-rated goods ordered from it. The sole purpose of the scheme was to reduce output tax on sales of catalogue goods.
HMRC did not agree that the scheme worked contending that the catalogue was not supplied for a consideration but was a gift. The Tribunal considered that there were seven questions which had to be answered of which...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.