United Biscuits (UK) Ltd t/a Simmers. (1990) 5 BVC 821
Decision given 16 August 1990.
Zero-rating – Apportionment – Food and container – Biscuits supplied in decorative tin – Tin capable of different use after biscuits had been consumed – Tin by itself standard-rated – Purchase of tin incidental to purchase of biscuits – Packaging zero-rated being part of the food – Value Added Tax Act 1983, Sch. 5, Grp. 1.
The issue was whether a container of biscuits should be treated as zero-rated or as a mixed supply, the supplied tin being standard-rated, and so requiring apportionment.