Alan Dolton Editor of Tolley's Tax Cases summarises the latest news from the UK and European Courts
David Baxendale Ltd v HMRC (CA – 31 July)
The CA has unanimously upheld the Ch D decision reported at [2009] STC 825 in favour of HMRC. A company (D) advertised 'weight loss' services. It gave its customers dietary packs and 'support services' including weekly meetings. HMRC issued a ruling that D was required to account for VAT on its supplies. D appealed contending that it was making supplies of food which qualified for zero-rating. The Ch D rejected this contention and upheld HMRC's ruling and the CA unanimously upheld this decision. Patten...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Alan Dolton Editor of Tolley's Tax Cases summarises the latest news from the UK and European Courts
David Baxendale Ltd v HMRC (CA – 31 July)
The CA has unanimously upheld the Ch D decision reported at [2009] STC 825 in favour of HMRC. A company (D) advertised 'weight loss' services. It gave its customers dietary packs and 'support services' including weekly meetings. HMRC issued a ruling that D was required to account for VAT on its supplies. D appealed contending that it was making supplies of food which qualified for zero-rating. The Ch D rejected this contention and upheld HMRC's ruling and the CA unanimously upheld this decision. Patten...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
2734558d-601b-48a3-8ae3-ae3513a00429.tmb-editorspic.jpg?sfvrsn=1fc4692d_1)
