Children's clothing and footwear
Zero-rating
Cases
Commentary –
Indirect Tax Reporter ¶24-075
HMRC Guidance –
Notice 700
;
VAT Information Sheet 01/01
Designed for young children
First design test
Commentary –
Indirect Tax Reporter ¶24-075
Footwear
Commentary –
Indirect Tax Reporter ¶24-075
Garments
Commentary –
Indirect Tax Reporter ¶24-075
Generally
Commentary –
Indirect Tax Reporter ¶24-075
Letting
Commentary –
Indirect Tax Reporter ¶24-075
Mixed supplies
Commentary –
Indirect Tax Reporter ¶24-075
Not suitable for older persons
Commentary –
Indirect Tax Reporter ¶24-075
Case Law –
(1978) 1 BVC 1,087
Other cases
Commentary –
Indirect Tax Reporter ¶24-075
Pleating process to material
Case Law –
Ali Baba Tex Ltd. (1990) 5 BVC 824
;
Customs and Excise Commissioners v. Ali Baba Tex Ltd. [1992] BVC 93
Primary school garments with logo, etc.
Commentary –
Indirect Tax Reporter ¶24-105
Revised limits
Commentary –
Indirect Tax Reporter ¶24-075
;
Indirect Tax Reporter ¶24-085
Samples
Commentary –
Indirect Tax Reporter ¶24-075
School uniforms
Commentary –
Indirect Tax Reporter ¶24-075
;
Indirect Tax Reporter ¶24-105
;
Indirect Tax Reporter ¶52-035
Second design test
Commentary –
Indirect Tax Reporter ¶24-075
Suitability test
Commentary –
Indirect Tax Reporter ¶24-075
Young children, age and height limit
Commentary –
Indirect Tax Reporter ¶24-075
Young children: age and height limit