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WM Morrison Supermarkets Plc v Revenue and Customs: FTTTx 3 Apr 2021

VAT – zero-rating – whether Organix and Nakd bars are confectionery – whether the change of law in 1988 achieved its purpose – whether purpose of Parliament relevant – multi-factorial test – whether the bars are cakes – whether claim reduced by input tax on the products – appeal refused
[2021] UKFTT 106 (TC)
Bailii
England and Wales

Updated: 13 July 2021; Ref: scu.663709 br>

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