British Sky Broadcasting Ltd v C & E Commissioners

[1994] VATTR 1 (VTD 12394)

British Sky Broadcasting Ltd (Sky) provides television services to subscribers. The subscription includes a monthly magazine that contains articles and programme listings. Sky argued that the supply it makes was a mixed supply of standard rated television subscription and a zero rated magazine. It was decided that the magazine was incidental to the main supply of television, the magazine allowed better use and enjoyment of the main supply, therefore the whole supply was a standard rated supply.