JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion)
JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion) [2025] UKFTT 658 (TC) (03 June 2025)
The Tribunal held cider was excluded from the reduced VAT rate for hospitality supplies, applying statutory construction and the Inco correction principle.
- Value added tax
- Reduced rate application
- Alcoholic beverages definition
- Statutory construction
- Eu fiscal neutrality
- Value-added-tax