leaflet distribution

leaflet distribution

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A business whose trade is the production and distribution of a magazine also takes orders for leaflet design and distribution. The leaflets are zero rated but does this mean the cost of distribution of those leaflets by the business is also zero rated?

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By stt
26th Feb 2014 09:08

You need to decide

whether the design (and printing) of the leaflets, together with the distribution, is a single 'composite' supply. If so, then decide which is the major component and VAT accordingly.

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