Vidhani Brothers Ltd v Customs and Excise: VDT 22 Mar 2005

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 August 2022; Ref: scu.225124