The applicant challenged the decision to treat toasted sandwiches and their ‘meatball marinara’ as falling within Schedule 8 Part II Group 1 Note 3(b) of the 1994 act, and this as ‘standard-rated’ rather than ‘zero-rated’ for the purposes of Value Added Tax.
Rimer, McCombe, Briggs LJJ
[2014] EWCA Civ 773
Bailii
Value Added Tax Act 1994
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.526388
