Was a frozen fruit dessert similar to a water ice?
InThe Frozen Fruit Company v HMRC[2016] UKFTT 12 (11 January 2016) the FTT found that a frozen fruit dessert was similar to a water ice and was therefore not zero rated.
The issue was the VAT treatment of a frozen fruit dessert available in three different flavours sold in tubs and consisting only of frozen fruit with no added water sugar or other ingredients except xanthan gum.
It was accepted that it would be zero rated under VATA 1994 Sch 8 Group 1 (‘food’) unless it fell within ‘excepted item 1’ of ‘ice cream ice lollies frozen yoghurt water ices…’.
Referring to Ferrero UK [1977] STC 881 the FTT observed that the question needed to be determined by reference to the perspective of the reasonable man without much regard...
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Was a frozen fruit dessert similar to a water ice?
InThe Frozen Fruit Company v HMRC[2016] UKFTT 12 (11 January 2016) the FTT found that a frozen fruit dessert was similar to a water ice and was therefore not zero rated.
The issue was the VAT treatment of a frozen fruit dessert available in three different flavours sold in tubs and consisting only of frozen fruit with no added water sugar or other ingredients except xanthan gum.
It was accepted that it would be zero rated under VATA 1994 Sch 8 Group 1 (‘food’) unless it fell within ‘excepted item 1’ of ‘ice cream ice lollies frozen yoghurt water ices…’.
Referring to Ferrero UK [1977] STC 881 the FTT observed that the question needed to be determined by reference to the perspective of the reasonable man without much regard...
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