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Is a dog training manual zero-rated when supplied with a training course?
I have a client who runs a dog training business. He has charged VAT to the dog owners on all fees but has always issued a separate invoice for training manuals on the basis that these are zero-rated.
An HMRC officer has recently said the client should also account for VAT on the manuals because they are included with the overall fee for the 12-week course. Is the officer correct or is he barking up the wrong tree? HMRC wants to assess tax for the past four years which seems harsh but the officer says he would be happy to suspend any penalties.
Readers’ help would be appreciated.
Query 18 983 – Walkie Boy.
Reply by Gardener
The issue here is whether it is right to treat the training manual and the training course as separate supplies with separate liabilities – zero-rated printed matter and...
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