Revenue and Customs Commissioners v Roger Skinner Ltd

Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal brought by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had decided that certain dog foods sold by Roger Skinner Ltd were zero-rated as 'animal feeding stuffs' within Sch 8 to the Value Added Tax Act 1994. The tribunal decided that on the evidence, the FTT had been entitled to take the view that none of the products in dispute had been 'meal for ... dogs' and consequently did not fall within the excepted items in Group 1 of Sch 8 to the Act which were standard-rated.

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