Decision given 17 May 1984.

Nature of supply – Whether supply zero-rated as newspaper advertising – House put up for sale with estate agent and subsequently withdrawn – Estate agent’s bill for disbursements including newspaper advertising – Whether newspaper advertising in such circumstances a supply of service or a disbursement by agent on behalf of principal – Value Added Tax Act 1983, sec. 2(1), 3, 9, 10, 15(2) and Sch. 5, Grp. 5, item 1.

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