- The appeal concerns whether the sale of the Appellant’s products are zero rated for VAT purposes.
- The products in question are a flapjack and either a cake bar or brownie packaged and sold together.
- Witness statements were provided by individuals involved in the development and marketing of the products.
- The witness statements were accepted by both parties and no oral evidence was required.
- Further written submissions were requested on the construction of Note 5 to Group 1 of Schedule 8 to VATA.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- UK VAT Threshold Debate: Growth-Boosting Increase or Revenue-Raising Decrease at Autumn Budget?
- Chancellor Proposes Raising VAT Registration Threshold to £100,000 to Boost UK Economy
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
- FTT Rules Ferrero’s Nutella Biscuits Not Partly Chocolate-Covered, Zero-Rated for VAT
- HMRC Wins Upper Tribunal Case Against Mini Umbrella Company Fraud, Tightens Compliance Rules
