TC09646 - [2025] UKFTT 01123 (TC)

The Appellant contends that the N2O is food.

In the course of correspondence the Appellant contended that the N2O in the Chargers could be favourably compared to bicarbonate of soda which had been held by the Tribunal in Phoenix Foods Ltd v HMRC [2018] UKFTT 18 (TC) (Phoenix)to be zero rated.

Mr Parr placed particular reliance on the use to which the Chargers were put and the fact that the N2O was food grade regulated as a food additive E942. He submitted that in these circumstances there should be no debate as to the liability of the Chargers as we are “debating a matter which had already been decided”.

He contends that the N2O, as part of air, is life giving and therefore nutritious and as the N2O caused the cream to be whipped/propelled from the Cream Whipper it was a source energy and thus had nutritional value even in the sense explained by Mr Tallon.