Excepted Item 5 to general Item 1 of Group 1 of Schedule 8 to the Value Added Tax Act 1994

United Biscuits Ltd v Commissioners of Customs and Excise

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…