Legislation

Group 1 of Schedule 8 to the Value Added Tax Act 1994

2 decisions citing this instrument.

Provisions cited

Group 1 of Schedule 8 to the Value Added Tax Act 1994item (a) of Group 1 of Schedule 8 to the Value Added Tax Act 1994

Decisions

Sikander Ali v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal13 Nov 2006Added 6 Aug 2026

Mr Sikander Ali carried on the business of selling takeaway food from shop premises at Milkstone Road, Rochdale, under the style of "King Balti". In July 2002 Mrs Carey and another officer of the Commissioners visited the…

Torq Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal20 Jun 2005Added 6 Aug 2026

Torq Limited, whose business is the sale of sports nutrition bars, appealed against a decision of the Commissioners of Customs and Excise that supplies of its product, the "Torq Bar", were standard-rated for VAT. The Appellant…

fiscal neutrality tax-appeals zero-rating vat statutory construction