Uniq Group Plc v Customs and Excise: VDT 16 Jun 2005

VDT VAT – SUPPLY OF GOODS – SINGLE OR MULTIPLE -‘Dippin’ Fingers’ consisting of chocolate finger biscuits and chocolate mousse – table top supply with mousse predominate – zero-rated – No – two separate supplies – chocolate fingers standard rated – mousse zero-rated – Appeal dismissed – Card Protection Plan applied.

Citations:

[2005] UKVAT V19125

Links:

Bailii

VAT

Updated: 03 July 2022; Ref: scu.229604