The Commissioners for HM Revenue and Customs v Roger Skinner Limited: [2014] UKUT 0204 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 15 May 2014.

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VALUE ADDED TAX 鈥� whether certain kinds of dog food were pet food 鈥� meaning of 鈥渕eal鈥� in expression 鈥渂iscuits and meal鈥� in zero-rating schedule.

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Published 1 December 2016