The Commissioners for HM Revenue and Customs v Roger Skinner Limited: [2014] UKUT 0204 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 15 May 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 15 May 2014

Read the full decision in The Commissioners for HM Revenue and Customs v Roger Skinner Limited: [2014] 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 schedule.

Published 1 December 2016