LON (87/495)

No. 3389

Decision given 27 February 1989.

Coins commemorating Commonwealth Games – Taxable as collectors’ pieces – Presentation folders not exempt as books … and leaflets – Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1 and Sch. 6, Grp. 5, item 1.

  The issue was whether the appellant was liable for the commissioners’ assessment for goods supplied to be charged at the standard rate.

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