FTTTx VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 – Commission v France Case C-94/09 considered – interaction with Card Protection Plan v C and E Case C-349/96 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed
Citations:
[2012] UKFTT 366 (TC)
Links:
VAT
Updated: 03 November 2022; Ref: scu.462828