The taxpayers prepared clothing which was designed for children in that it followed the typical shapes of children. The Commissioners disallowed the exemption from VAT on the basis of the application of their simple rule which divided clothing according to the height of the intended wearer.
Held: The approach of the Commissioners and of the VAT tribunal was not to be criticised. The Tribunal had not applied the Commissioners’ policy as if it were law, but as a measure of the ordinary meaning of the words ‘young children’.
England and Wales
Appeal from – H and M Hennes Ltd v Customs and Excise VDT 16-Jul-2004
Appealed to – H and M Hennes Ltd v Customs and Excise VDT 16-Jul-2004
Lists of cited by and citing cases may be incomplete.
Updated: 17 May 2022; Ref: scu.224768