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

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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)

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"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."

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	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)