United Biscuits Ltd v Commissioners of Customs and Excise
Tax LawVAT and Duties Tribunal22 Feb 2005Added 6 Aug 2026
The appellant, United Biscuits (UK) Ltd, manufactures the snack food sold under the generic name "Hula Hoops". The variety in issue was marketed as "Shake 2 Flava": conventional Hula Hoops, rings of which the principal ingredient…