United Biscuits Vat Case Food

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UNITED BISCUITS (PENSION TRUSTEES) LIMITED V HMRC (CJEU, 8
Web Oct 8, 2020 The Trustees’ case was that the supplies made by Non-Insurers were “insurance transactions” for the purposes of the Sixth Council Directive 77/388/EEC and …
From sackers.com


UK: UNITED BISCUITS LOSES VAT APPEAL - JUST FOOD
Web Jan 3, 2006 United Biscuits has failed in its attempt to ensure that its McCoy’s Dips is classified as a food rather than a snack. Under UK law, food produce is exempt from …
From just-food.com


VFOOD8040 - EXCEPTED ITEMS: SNACK PRODUCTS: ‘WITHOUT …
Web United Biscuits (McCoys) (V.19319); Quaker (flavoured rice cakes) (V.20604). The first case, Procter & Gamble, considered the point and found against HMRC, considering that …
From gov.uk


UNITED BISCUITS (UK) LTD (T/A SIMMERS) V ... - VLEX UNITED KINGDOM
Web Mar 13, 1992 Before the tribunal the company contended that biscuits packed in a tin for retail purposes constituted a supply of biscuits only, with respect to VAT, the provision …
From vlex.co.uk


IT REALLY TAKES THE BISCUIT – FLAPJACK IS NOT A CAKE FOR VAT PURPOSES
Web The case echoes similarities to the 1991 VAT tribunal case concerning Jaffa Cakes: United Biscuits (LON/91/0160), which found that Jaffa Cakes were in facts cakes (rather than …
From pd-taxconsultants.co.uk


UNITED BISCUITS (B) - THE CASE CENTRE
Web This case relates events following decisions to integrate the separate firms in order to gain a dominating position in the UK biscuit market, and, as part of the latter decision, to close …
From thecasecentre.org


UNITED BISCUITS (UK) LTD (NO. 2) - CASE LAW - VLEX 806616417
Web Aug 21, 1991 12 July 1995 ...UB (Biscuits) Ltd VAT (LON/85/560 and LON/86/18) No. 2040; (1986) 2 BVC 208,089 United Biscuits (UK) Ltd (No. 2) VAT (LON/91/160) No. …
From vlex.co.uk


UNITED BISCUITS HIGH COURT REJECTS CLAIMS FOR REFUNDS OF OVERPAID VAT
Web Dec 18, 2017 In United Biscuits (Pension Trustees) Ltd and another v HMRC [2017] EWHC 2895 (Ch), the High Court has held that pension fund management services by …
From rpc.co.uk


UNITED BISCUITS: VAT EXEMPTION FOR NON-INSURERS
Web May 23, 2020 The recent decision of the High Court, in United Biscuits [2017] EWHC 2895, has drawn together two themes that have engaged the courts in VAT litigation in recent …
From nortonrosefulbright.com


VAT SUPPLY AND CONSIDERATION - GOV.UK
Web 10 April 2016 Updated: 7 February 2022, see all updates Contents VATSC11138 - Supply: Single and multiple supplies: Precedent cases: MD Foods plc (LON/00/899) & United …
From gov.uk


VAT FOOD - GOV.UK
Web In the case of United Biscuits trading as Simmers we ruled that a supply of biscuits in cellophane wrappers packed in a decorative tin, which was capable of being used as a …
From gov.uk


VAT FOOD - GOV.UK
Web The leading case on the borderline is that concerning Jaffa cakes: United Biscuits (LON/91/0160). Customs and Excise had accepted since the start of VAT that Jaffa …
From gov.uk


UNITED BISCUITS (C-235/19) - CJEU JUDGMENT - DELOITTE

From taxscape.deloitte.com


UNITED BISCUITS: VAT EXEMPTION FOR NON-INSURERS
Web The VAT treatment of investment management fees incurred by defined benefit pension funds has once again been considered by the High Court.
From nortonrosefulbright.com


VAT CASE TAKES THE BISCUIT | ACCOUNTINGWEB
Web Jan 6, 2006 The case involved United Biscuits, which was attempting to argue, as Proctor and Gamble had successfully done on a previous occasion, that its dipping …
From accountingweb.co.uk


UNITED BISCUITS: VAT EXEMPTION FOR NON-INSURERS | UNITED STATES ...
Web The recent decision of the High Court, in United Biscuits [2017] EWHC 2895, has drawn together two themes that have engaged the courts in VAT litigation in recent years. The …
From nortonrosefulbright.com


UNITED BISCUITS (UK) LTD T/A SIMMERS - CASE LAW - VLEX 804384605
Web Aug 16, 1990 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 …
From vlex.co.uk


THEY’RE ‘VAT’ IT AGAIN - AI LAW
Web Oct 1, 2020 The case was brought before the court by Subway franchisee Bookfinders Ltd, which claimed that the bread Subway served qualified as a “staple food,” which, in …
From ai-law.co.uk


UNITED BISCUITS: VAT EXEMPTION FOR NON-INSURERS | GLOBAL LAW FIRM ...
Web The VAT treatment of investment management fees incurred by defined benefit pension funds has once again been considered by the High Court. On this occasion, in United …
From nortonrosefulbright.com


UNITED BISCUITS - WIKIPEDIA
Web United Biscuits ( UB) is a British multinational food manufacturer, makers of McVitie's biscuits, Jacob's Cream Crackers, and Twiglets. The company was listed on the London …
From en.wikipedia.org


UNITED BISCUITS (UK) LTD V REVENUE AND CUSTOMS - CASEMINE
Web Nov 2, 2005 1. The Appellant manufactures and distributes a range of food products. The product with which were are concerned in this appeal is, or was, sold as "McCoy's Dips" …
From casemine.com


UNITED BISCUITS (A) - THE CASE CENTRE
Web United Biscuits (A) Case -Reference no. 374-022-1 Subject category: ... The Case Centre is a not-for-profit company limited by guarantee, registered in England No 1129396 and …
From thecasecentre.org


VFOOD6240 - FOOD: EXCEPTED ITEMS: CONFECTIONERY: THE …
Web The tribunal in the case of North Cheshire Foods Ltd (MAN/86/0216) confirmed that biscuits with nine or ten fine lines of chocolate amounting to about 1% of their content piped over the surface...
From gov.uk


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