Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 15 May 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v Roger Skinner Limited:  UKUT 0204 (TCC).
VALUE ADDED TAX – whether certain kinds of dog food were pet food –
meaning of “meal” in expression “biscuits and meal” in zero-rating
Release date: 15 May 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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