Phoenix Foods Ltd v Revenue and Customs: FTTTx 9 Jan 2018

Vat – Zero-Rating : Food, Etc – VALUE ADDED TAX – whether bicarbonate of soda sold as baking ingredient is ‘food of a kind used for human consumption’ and so zero-rated for VAT purposes – section 30(2) and item 1 Group 1 Schedule 8 Value Added Tax Act 1994 – appeals allowed

Citations:

[2018] UKFTT 18 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 April 2022; Ref: scu.604361