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D L Marketing (Direct Link) Limited v. Commissioners of Customs & Excise – VAT Tribunal

This was an appeal by a company which described itself as a “print broker” against the Commissioners decision that it made standard-rated supplies of advertising services rather than zero-rated supplies of printed material. The taxpayer succeeded on the basis that there were supplies of printed material and that zero-rating properly applied.

Hugh McKay, instructed by the Solicitor of Customs & Excise, for the Respondent

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