What was the outcome of the Story Terrace Limited case?

The tribunal upheld HMRC’s decision that the company’s supplies are standard‑rated ghost‑writing services, not zero‑rated books.

When was the judgment issued?

The judgment was issued on 11 December 2025.

Which VAT rate applies to the supplies in this case?

The supplies are subject to the standard VAT rate, not the zero‑rate for books.

What was the basis for HMRC’s ruling?

HMRC argued that the supplies were services (ghost‑writing) rather than books, thus subject to the standard rate under the Value Added Tax Act 1994.

When was the appeal heard?

The appeal was heard on 21 and 22 May 2025.

2 min read

14 January 2026

Story Terrace Limited v The Commissioners for HMRC

The First‑tier Tribunal (Tax Chamber) upheld HMRC’s VAT liability ruling that Story Terrace Limited’s supplies are standard‑rated ghost‑writing services, not zero‑rated books. The decision, issued on 11 December 2025, confirms the classification under the Value Added Tax Act 1994.

Story Terrace Limited v The Commissioners for HMRC

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