Glaxosmithkline Services Unlimited v The Commissioners for HM Revenue and Customs: [2011] UKUT 432 (TCC)

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: [2011] 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.

Published 1 December 2016