V5.240 Power to take samples

One of the purposes of a control visit is to ensure that the correct rate of tax has been applied to supplies of goods or services. This is not always an easy matter to decide. A number of liability boundaries turn on matters of chemical composition, eg:


    •     whether a substance is an animal feeding stuff1


    •     whether a beverage is chargeable with excise duty2


    •     whether a substance is an extract of a product similar to herbal tea3


    •     whether water is of a similar purity to deionised water4

The legislation therefore allows samples of

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