United Biscuits (UK) Ltd v Customs and Excise: VDT 22 Feb 2005

VALUE ADDED TAX – snack foods – flavoured Hula Hoops purchased with sachet of additional flavouring – VATA1994 Sch 8, Group 1, Excepted Item 5 – whether addition by consumer of contents of sachet to Hula Hoops amounts to ‘further preparation’ – no – appeal dismissed

Citations:

[2005] UKVAT V18947

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.223186