VALUE ADDED TAX – Supplies of ferret food – whether zero-rated as supplies of animal feeding stuffs under general item 2 of Group 1, Schedule 8, VATA or standard-rated pursuant to excepted item (6) of that Group as being supplies of ‘pet foods’ – whether ferrets are pets – held that ferrets are a pet species notwithstanding that a minority of ferrets kept in the UK are working ferrets and not pets – held that the supplies were intended by the Appellant for feeding ferrets generally and were therefore supplies of pet food – appeal dismissed
Citations:
[2011] UKFTT 19 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 September 2022; Ref: scu.428226