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.