Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle of fiscal neutrality – whether FTT findings irrational – application to adduce further evidence.
Citations:
[2012] UKUT 34 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 February 2022; Ref: scu.466702