Kalron Foods Ltd v Revenue and Customs: VDT 24 Aug 2006

VAT – ZERO-RATING – food, etc – whether ‘Zumo Fresh Blend’ a beverage – yes – product consumed as a beverage notwithstanding its status as food – observations as to position where product constitutes both food of a kind used for human consumption and a beverage – product supplied as an excepted item and hence not zero-rated – appeal dismissed

Citations:

[2006] UKVAT V19738

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 October 2022; Ref: scu.246088