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CRC v R Skinner, Upper Tribunal (Tax and Chancery Division)
The taxpayer sold food formulated with working dogs in mind but also suitable for pets. He claimed the product should be zero rated for VAT on the basis it qualified under VATA 1994, sch 8 group 1 as “animal feedings stuffs” [sic].
HMRC disputed the claim, saying the goods were pet food and fell within the exception at item no 6.
The First-tier Tribunal (FTT) ruled in favour of the taxpayer, and the Revenue appealed.
The Upper Tribunal said the fact the food was suitable for pet dogs did not make the product specifically pet food: the matter also depended on marketing and customer base. The FTT had been entitled to rule that the goods were aimed at working animals.
The Upper Tribunal judge agreed with the FTT that the product was a mixer and not a complete food in itself.
HMRC’s appeal was dismissed.
