Nestlé UK Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0029 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Hellier on 14 February 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 February 2018

• Category: Tax
• Release date: 14 February 2018

Read the full decision in Nestlé UK Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0029 (TCC) .

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.

Published 14 February 2018