United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Glaxosmithkline Services Unlimited v HMRC [2011] UKUT 432 (TCC) (24 October 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B24.html
Cite as: [2012] STI 31, [2011] BVC 1735, [2012] STC 10, [2011] UKUT 432 (TCC), [2011] UKUT B24 (TCC)

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Glaxosmithkline Services Unlimited v HMRC [2011] UKUT 432 (TCC) (24 October 2011)

VALUE ADDED TAX - Zero-rating - Whether product zero-rated as food or standard-rated as beverage - Value Added Tax Act 1994, Schedule 8, Group 1, excepted item 4.

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