Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 24 October 2011.
Read the full decision in Glaxosmithkline Services Unlimited v The Commissioners for HM Revenue and Customs:  UKUT 432 (TCC).
VALUE ADDED TAX – Zero-rating – Whether product zero-rated as food
or standard-rated as beverage – Value Added Tax Act 1994, Schedule 8,
Group 1, excepted item 4.
Release date: 24 October 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.