Queen’s Bench Division (Crown Office List).

Potts J.

Judgment delivered 1 May 1996.

Value added tax – Application to amend grounds of appeal – Zero-rating – Food – Test for deciding whether product was a biscuit or confectionery – Whether Customs could argue for a new test on appeal to the court – If not, whether court had jurisdiction to remit case to the VAT tribunal to consider new test at rehearing – Value Added Tax Act 1994, Sch. 8, Grp. 1, general item 1, excepted item 2 – Rules of the Supreme Court, O. 55, r. 7(5).

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