Upper Tribunal Tax and Chancery Chamber

UT/2024/000041 - [2025] UKUT 00155 (TCC)

Fecha: 23-Ene-2025

Heading

Neutral Citation: [2025] UKUT 00155 (TCC)

Case Number: UT/2024/000041

UPPER TRIBUNAL

(Tax and Chancery Chamber)

Rolls Building, 7 Rolls Buildings,

Fetter Lane, London, EC4A 1NL

Value Added Tax – excepted item 5 to item 1, Group 1, Part II, Schedule 8 Value Added Tax Act 1994 – whether First-tier Tribunal erred in law in finding Sensations Poppadoms were “made from the potato, or from potato flour, or from potato starch” and were “similar” to potato crisps – no – appeal dismissed

Heard on: 23 January 2025

Judgment date: 22 May 2025

Before

MR JUSTICE MEADE

JUDGE ASHLEY GREENBANK

Between

WALKERS SNACK FOODS LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Max Schofield, counsel, instructed by Grant Thornton LLP

For the Respondents: Giselle McGowan, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION