Nestlé UK Ltd v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Snowden,Judge Hellier |
| Neutral Citation | [2018] UKUT 0029 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,14 February 2018 |
| Date | 14 February 2018 |
| Published date | 14 February 2018 |
[2018] UKUT 0029 (TCC)
Appeal number: UT/2016/120
VAT - zero rating of food - Group 1 Sch 8 VATA - banana and strawberry flavoured
Nesquik - whether within Excepted Item 4 as powder for the preparation of beverages
- held: standard rated.
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
NESTLÉ UK LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
MR JUSTICE SNOWDEN
JUDGE CHARLES HELLIER
Sitting in public at The Rolls Building on 22 June and 12 July 2017
Roderick Cordara QC instructed by PricewaterhouseCoopers LLP for the
Appellant
Eleni Mitrophanous, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2018
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