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Walkers Snack Foods Ltd v HMRC

Whether a food product is similar to potato crisps.

In Walkers Snack Foods Ltd v HMRC [2024] UKFTT 31 (TC) (10 January 2024) the FTT decided that Sensations Poppadoms (Sensations) are subject to VAT at the standard rate. The FTT found that the products were similar to potato crisps.  

VATA 1994 Sch 8 Group 1 provides for the zero rate of VAT to apply to food but refers to excepted items which are subject to VAT at the standard rate. For example potato crisps potato sticks potato puffs and similar products made from the potato or from potato flour or from potato starch are subject to VAT at the standard rate when packaged for human consumption without further preparation.  

At the FTT hearing the parties agreed that Sensations are packaged for human consumption without further preparation. The issues in dispute were the interpretation of the...

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