W M Morrison Supermarkets PLC v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Vos |
| Neutral Citation | [2013] UKUT 0247 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,23 May 2013 |
| Date | 23 May 2013 |
| Published date | 01 December 2016 |
[2013] UKUT 0247 (TCC)
Appeal number: FTC/66/2012
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
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
IN THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
W M Morrison Supermarkets PLC Appellant
- and -
Commissioners for Her Majesty’s Revenue and
Customs Respondents
Tribunal:
Mr Justice Vos
Release Date: 23 May 2013
Sitting in public in London on 9th and 10th May 2013
Mr David Scorey, instructed by PricewaterhouseCoopers Legal LLP, for the
Appellant, W M Morrison Supermarkets PLC
Mr Richard Chapman, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents, the Commissioners of Her Majesty’s
Revenue and Customs
2
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High Court Unapproved Judgment:
No permission is granted to copy or use in court Morrison v. HMRC
Draft 23 May 2013 16:17 Page 3
DECISION
Introduction
1. This is an appeal by W M Morrison Supermarkets PLC (“Morrison”) from a
decision of the First-tier Tribunal (Tax) (Tribunal Judge Jonathan Cannan
and Ms Susan Stott) (the “FTT”) released on 6th June 2012 (the “Decision”).
The FTT upheld the rejection by the Commissioners for Her Majesty’s
Revenue and Customs (“HMRC”) of Morrison’s voluntary disclosure in the
sum of £192,934.51 in relation to the fuel element of disposable barbecues.
2. The disposable barbecues sold by Morrison are designed to be disposed of
after a single use. They comprise a rectangular foil tray which contains
charcoal and lighting paper and is covered by a metal grill.
3. The single issue in the appeal is whether disposable barbecues of this kind
should be properly regarded as mixed rate supplies containing charcoal
subject to the reduced rate of VAT pursuant to Group 1 of Schedule 7A to
the Value Added Tax Act 1994 (“VATA 1994”), or whether they are single
supplies subject to VAT at the standard rate of VAT.
4. There are two other appeals on foot on exactly the same issue, brought by
two other supermarket chains, Tesco and Asda. This appeal has been
designated the lead case, subject to rules 5 and 18 of the Tribunal Rules
2009.
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