Odhams Distribution Pergamon Holdings Ltd.  BVC 806
Decision given 9 August 1991.
Supply – Marketing of magazines – Whether magazines supplied by publishers to appellant as principal – Whether consideration paid by publishers to the appellant was zero-rated or standard-rated – Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1.
The issue was whether the marketing and distribution of magazines by the appellant was done as agents for the publishers or whether the publishers sold the magazines to the appellant who in turn marketed them to the public.