- 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"
- Guernsey Seeks Companies to Support New GST Administration, Tender Deadline Approaches
- Navigating UK VAT: Key Considerations and Pitfalls in Exporting Goods
- HMRC’s New VAT Error Correction Rules: Stricter Penalties and Reporting Changes Explained
- UK Supreme Court Confirms VAT on Intragroup Fees for Former VAT Group Members
- Supreme Court Clarifies VAT Grouping and Time of Supply Rules in Prudential Assurance Case
