United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> W M Morrison Supermarkets PLC v HMRC [2013] UKUT 247 (TCC) (23 May 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/247.html
Cite as: [2013] UKUT 247 (TCC)

---

[New search] [Printable PDF version] [Help]

---

W M Morrison Supermarkets PLC v HMRC [2013] UKUT 247 (TCC) (23 May 2013)

"VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 – Commission v France Case C-94/09 considered – interaction with Card Protection Plan v C & E Case C-349/96 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed."

A HTML version of this file is not available click here or view below the pdf version : 247.pdf