VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Sch 8, Gp 1, excepted item 4
Citations:
[2010] UKFTT 418 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 August 2022; Ref: scu.426577
