For those of you who have been following with bated breath my ongoing postings relating to chocolate teacakes, Pringles and their various definitions, I am pleased to be able to say that I’ve just spotted another case that I just have to bring to your attention.
The latest saga in these thrilling cases relates to crunchy granola bars which its manufacturer General Meals UK Ltd sought to argue were not cereal bars eaten with the fingers but rather a kind of biscuit. Once again, the VAT treatment was different and was therefore a point worth pursuing.
Unfortunately, , based on the facts concerning the nature of the product, its presentation and its advertising, the case was unsuccessful. However, I urge you to keep an eye on my posts for further news.
Postscript – I spotted an article in the Sunday Times in connection with Innocent and their smoothies. They also appear to be in dispute with the VAT authorities as to whether or not they should be zero rated. Their argument seems to be based on whether or not what they are selling is fruit.
What is it with food and VAT!