In United Biscuits (UK) Ltd v HMRC (No 8) (TC01515 – 21 November) a company marketed two types of savoury snacks made from a blend of wheat and potato and sold under the name ‘Discos’ and ‘New Recipe Frisps’. HMRC issued a ruling that the products were excluded from zero-rating by VATA 1994 Sch 8 Group 1 Excepted Item No. 5. The company appealed contending that the products were not ‘potato crisps’ or ‘similar products’ and should not be excluded from zero-rating. The First-tier Tribunal accepted this contention and allowed the appeal finding that ‘Discos’ contained 31.17% wheat starch and 27.87% dried potato and that ‘New Recipe Frisps’ contained 34.7% wheat flour and 22.56% dried potato. On the evidence ‘the defining and essential ingredient is the wheat’ so that the products...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In United Biscuits (UK) Ltd v HMRC (No 8) (TC01515 – 21 November) a company marketed two types of savoury snacks made from a blend of wheat and potato and sold under the name ‘Discos’ and ‘New Recipe Frisps’. HMRC issued a ruling that the products were excluded from zero-rating by VATA 1994 Sch 8 Group 1 Excepted Item No. 5. The company appealed contending that the products were not ‘potato crisps’ or ‘similar products’ and should not be excluded from zero-rating. The First-tier Tribunal accepted this contention and allowed the appeal finding that ‘Discos’ contained 31.17% wheat starch and 27.87% dried potato and that ‘New Recipe Frisps’ contained 34.7% wheat flour and 22.56% dried potato. On the evidence ‘the defining and essential ingredient is the wheat’ so that the products...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
