United Biscuits (UK) Ltd v Revenue and Customs: VDT 2 Nov 2005

VDT VALUE ADDED TAX – zero-rating – food – potato crisps sold with a dip – VATA 1994 Sch 8 Group 1, Excepted Item 5 – whether crisps ‘packaged for consumption without further preparation’ – no further preparation necessary – crisps component of product standard-rated – appeal dismissed

Citations:

[2005] UKVAT V19319

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.238070