W M Morrison Supermarkets PLC v The Commissioners for HM Revenue and Customs: [2013] UKUT 0247 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 23 May 2013.

Read the full decision in W M Morrison Supermarkets PLC v The Commissioners for HM Revenue and Customs: [2013] UKUT 0247 (TCC).

VAT - supply of disposable barbecues - whether VAT chargeable at a reduced rate on the charcoal element of the supply - reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 - Commission v France Case C-94/09 considered - interaction with Card Protection Plan v C & E Case C-349/96 considered - significance of charcoal being a concrete and specific aspect of the supply - appeal dismissed.

Published 1 December 2016