Revenue & Customs v Premier Foods Ltd. [2007] EWHC 3134 (Ch) (24 October 2007)

Revenue & Customs v Premier Foods Ltd. [2007] EWHC 3134 (Ch) (24 October 2007)

The Tribunal erred in law by misapplying the context and meaning of 'confectionery', wrongly requiring cooking and added sweetening matter as essential elements, and failing to interpret the term according to its ordinary meaning within the statutory context of VAT Act 1994 Schedule 8, Part 2, Group 1, excepted Item 2 and Note 5.

Citation
[2007] EWHC 3134 (Ch)
Parties
Claimant/respondent: HM Revenue & Customs; Defendant/appellant: Premier Foods Ltd
Jurisdiction
England and Wales
Judgment Date
24 October 2007
Procedural Posture
VAT Appeal / High Court Appeal From VAT and Duties Tribunal
Outcome
Appeal allowed; Tribunal decision set aside
Legal Topics
VAT Zero Rating, Definition of Confectionery, Schedule 8 VAT Act 1994
Tax Law Statutory Interpretation VAT Zero Rating Definition of Confectionery Schedule 8 VAT Act 1994

Case Brief

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Parties

HM Revenue & Customs

Claimant/respondent

Premier Foods Ltd

Defendant/appellant

Procedural Posture

VAT Appeal / High Court Appeal From VAT and Duties Tribunal

Legal Issues

  1. 1 Whether Hartley's Fruit Bars are 'confectionery' for VAT purposes under Schedule 8, Part 2, Group 1, excepted Item 2 and Note 5 of the VAT Act 1994
  2. 2 Whether the Tribunal erred in law in its interpretation of 'confectionery'

Ratio Decidendi

The Tribunal erred in law by misapplying the context and meaning of 'confectionery', wrongly requiring cooking and added sweetening matter as essential elements, and failing to interpret the term according to its ordinary meaning within the statutory context of VAT Act 1994 Schedule 8, Part 2, Group 1, excepted Item 2 and Note 5.

Court Disposition

Appeal allowed; Tribunal decision set aside

Orders

  • Matter remitted to differently constituted Tribunal for fresh determination
  • Costs awarded to HMRC