VALUE ADDED TAX – wristbands – whether to be regarded as clothing – no – whether suitable only for young children – yes – VATA 1994 Sch 8 Group 16 Item 1 – wristbands not within Item and therefore standard rated – appeal dismissed
Citations:
[2005] UKVAT V18997
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 August 2022; Ref: scu.225124