- Walkers Snack Foods Ltd produced ‘Sensations Poppadoms’ and argued they should be zero-rated for VAT purposes
- HMRC determined that the Poppadoms were standard-rated and fell within Note 5, Group 1, Part II, Schedule 8, VATA
- Walkers appealed HMRC’s decision to the FTT
- The FTT concluded that the Poppadoms were similar to potato crisps and should be standard-rated
- The FTT dismissed the appeal
- The decision provides clarity on determining whether an item falls within an exemption
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
