VDT VALUE ADDED TAX – zero-rating – food – potato crisps sold with a dip – VATA 1994 Sch 8 Group 1, Excepted Item 5 – whether crisps ‘packaged for consumption without further preparation’ – no further preparation necessary – crisps component of product standard-rated – appeal dismissed
Citations:
[2005] UKVAT V19319
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 July 2022; Ref: scu.238070