[2013] UKUT 247 (TCC).

Mr Justice Vos.

Decision released 23 May 2013.

VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Value Added Tax Act 1994 (‘VATA 1994’) Sch. 7A, Grp. 1, item 1(a)EC Commission v France (Case C-94/09) [2010] ECR I-4261 considered – interaction with Card Protection Plan Ltd v C & E Commrs (Case C-349/96) [1999] BVC 155 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed.

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