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Decision Number: |
TC 00332 |
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Appellant:
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Supercook UK LLP & Dr Oetker UK Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Ian E VELLINS
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Date Of Decision:
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08/01/2010 |
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Main Category:
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VAT - ZERO-RATING |
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Main Subcategory:
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Food, etc |
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Notes:
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VALUE ADDED TAX – zero-rating – choco lolly making kits – whether supply was a single supply – whether the predominant elements of the supply were the zero-rated items or the standard-rated items – whether the supply should be zero-rated or standard-rated – VATA 1994 s. 30 sch. 8, group 1 – Card Protection Plan principles applied – held supply was a zero-rated single supply – appeal allowed |
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Decision(s) to Download:
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TC00332.doc 
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