Policy paper

Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda

This brief is about the VAT treatment of bicarbonate of soda used as a baking ingredient.

From:
HM Revenue & Customs
Published
13 July 2018

Documents

Revenue and Customs Brief 8 (2018): VAT – liability of bicarbonate of soda.

HTML

Details

This brief explains HMRC’s policy on the VAT liability of bicarbonate of soda sold in small tubs to supermarkets and used as a baking ingredient. It follows the decision of the First-tier Tribunal in Phoenix Foods Ltd (“Phoenix”).

Published 13 July 2018

Related content