Court of Appeal (Civil Division).

Lord Woolf MR, Hutchison and Mummery L JJ.

Judgment delivered 6 May 1997.

Value added tax – Zero-rating – Food – Test for deciding whether product was a biscuit or confectionery – Application to amend grounds of appeal – Whether Customs could put forward a new point on appeal to the court – If not, whether court had jurisdiction to remit case to a different VAT tribunal for rehearing –Value Added Tax Act 1983, Sch. 5, Grp. 1, general item 1, excepted item 2 (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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