West Country Vending Services Ltd v Revenue and Customs: FTTTx 19 Mar 2010

Value Added Tax – whether supplies of food from vending machines was zero- or standard-rated – whether supplies should be treated as made in canteens when machines were located in machines – whether the supplier’s subjective intention governed the question of whether supplies were made for consumption on or off the premises – Appeal dismissed

Citations:

[2010] UKFTT 124 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.408981