LON (88/1316)

No. 4510

Decision given 23 November 1989.

Assessment – Whether Caramel Shortcake Slices were standard-rated as biscuits, or zero-rated as cakes – Value Added Tax Act 1983, sec. 16, Sch. 5, Grp. 1 – Value Added Tax (Confectionery) Order 1988 No. 505.

  The issue was whether the Caramel Shortcake Slices retailed by Marks and Spencer were standard or zero-rated.

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