Value Added Tax – Zero Rating – General Item No 1 of Group 1 Schedule 8 Vata – Food – Excepted Item No 2 – Confectionery – Cakes – Flapjacks – VALUE ADDED TAX – input tax – trader assessed to VAT on ground that zero rated supplies should have been standard rated – goods acquired by trader from supplier who had also zero rated them – whether trader entitled to credit for the input tax deemed to have been paid under the Tulica principle
Citations:
[2022] UKFTT 108 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 April 2022; Ref: scu.675666