TC09646 - [2025] UKFTT 01123 (TC)

Fecha: 09-Sep-2025

Heading

Neutral Citation: [2025] UKFTT 01123 (TC)

Case Number: TC09646

FIRST-TIER TRIBUNAL

TAX CHAMBER

Taylor House - hybrid

Appeal reference: TC/2022/02128

VALUE ADDED TAX – zero rating – whether nitrous oxide for culinary use is food of a kind for human consumption – no – appeal dismissed

Heard on: 8 – 9 September 2025

Judgment date: 16 October 2025

Before

TRIBUNAL JUDGE AMANDA BROWN KC

NASREEN HUSSAIN

Between

TELAMARA LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Parr, former director of the Appellant

For the Respondents: Ms Rajkiran Arhestey of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION