LON (98/879)

No. 16,041

Decision given 22 April 1999.

Zero-rating – Supply of news transmitted by fax, website and e-mail – Whether supply amounted to supply of leaflet or periodical – Value Added Tax Act 1994, Sch. 8, Grp. 3, items 1 and 2.

  The issue was whether the publication and distribution of a regular financial news digest communicated to most clients by means of fax, website and e-mail amounted to the supply of service taxable at the standard rate or whether it was zero-rated.

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