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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.
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.
The Bar Council will press for investment in justice at party conferences, the Chancellor’s Budget and Spending Review
Equip yourself for your new career at the Bar
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To mark the fifth anniversary of the Bar Standards Board’s Race Equality Taskforce, Dee Sekar reflects on key milestones, the role of regulation in race equality, and calls for views on the upcoming equality rules consultation
Daniel Barnett serves up a host of summer shows
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