Whether an item was zero-rated for VAT purposes because it was to be used as or as an accessory for medical equipment, was could determined by the intention of the user of the product, and was not settled only be the expectation of the manufacturer. The wording ‘the supply of . . accessories for use.. … Continue reading Royal Midland Counties Home for Disabled People v Commissioners of Customs and Excise: ChD 5 Jul 2001