Glaxosmithkline Services Unlimited v The Commissioners for HM Revenue and Customs: [2011] UKUT 432 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 24 October 2011.
Read the full decision in .
VALUE ADDED TAX 鈥� Zero-rating 鈥� Whether product zero-rated as food or standard-rated as beverage 鈥� Value Added Tax Act 1994, Schedule 8, Group 1, excepted item 4.
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Published 1 December 2016