Supercook UK Llp and Dr Oetker UK Ltd v Revenue and Customs: FTTTx 8 Jan 2010

FTTTx VALUE ADDED TAX – zero-rating – choco lolly making kits – whether supply was a single supply – whether the predominant elements of the supply were the zero-rated items or the standard-rated items – whether the supply should be zero-rated or standard-rated – VATA 1994 s. 30 sch. 8, group 1 – Card Protection Plan principles applied – held supply was a zero-rated single supply – appeal allowed

Citations:

[2010] UKFTT 13 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408906