Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda
This brief is about the VAT treatment of bicarbonate of soda used as a baking ingredient.
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This brief explains HMRC’s policy on the VAT liability of bicarbonate of soda sold in small tubs to supermarkets and used as a baking ingredient. It follows the decision of the First-tier Tribunal in Phoenix Foods Ltd (“Phoenix”).