Premier Foods (Holdings) Ltd v Revenue and Customs: VDT 16 Mar 2007

VDT ZERO-RATING – Food – Fruit bars – Whether confectionery so excluded from zero-rating – Manufacture involved neither sweetening nor cooking – Tangy taste – Popcorn House Ltd [1968] 3 All ER 782 per Lawton J applied – VATA 1994 Sch 8, Group 8, item 1, excepted item 2 – Appeal allowed

Citations:

[2007] UKVAT V20072

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.250521