Glaxosmithkline Services Unlimited v HM Revenue and Customs; UTTC 24 Oct 2011 References: [2011] UKUT 432 (TCC) Links: Bailii UTTC VALUE ADDED TAX – Zero-rating – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Schedule 8, Group 1, excepted item 4.