- The tribunal ruled that Nitrous Oxide used in culinary applications is not zero-rated as food.
- Nitrous Oxide lacks nutritional value and is considered a food additive, not food.
- The appeal by Telamara Limited was dismissed, and the gas was deemed standard rated.
- The case highlights the complexity of defining what constitutes food for VAT purposes.
- Businesses dealing with food-like products should review their VAT treatment.
Source: marcusward.co
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.
Latest Posts in "United Kingdom"
- HMRC Updates VAT Notice 700/18: New Guidelines for Bad Debt Relief Claims
- Call for VAT Cut on Roadside EV Charging as Costs Near Diesel Parity
- Tribunal Orders HMRC to Disclose Evidence in CIS-Pay Ltd Kittel Appeal Case
- HMRC’s Strict Evidence Requirements for Zero Rating Exports Upheld in H Ripley Case
- EU Zero Rate for Exports Valid Without Full Documentation if Goods Clearly Leave EU