UT/2024/000041 - [2025] UKUT 00155 (TCC)
Upper Tribunal Tax and Chancery Chamber

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

Fecha: 23-Ene-2025

The factual background

The factual background

12.

The FTT makes its findings of fact at various points in the FTT Decision. We will not attempt to compose a comprehensive list of those findings in this decision. However, we have set out below some of the main findings from the FTT Decision as they provide a useful background to the issues arising in this appeal.

13.

Sensations Poppadoms are “mini-poppadoms”. They are made by deep-frying a dough pellet (FTT [47]). The finished product is then seasoned and packed.

14.

There are two flavours of Sensations Poppadoms: “lime & coriander chutney”, and “mango & chilli chutney” (FTT [2]).

15.

The ingredients of the two flavours of Sensations Poppadoms are slightly different (though nothing was said to turn on the differences, as Mr Schofield confirmed) and are as follows:

(1)

lime & coriander chutney flavour: sunflower oil (22.09%), potato granules (17.98%), potato starch (17.98%), gram flour (14.38%), rice flour (14.38%), flavouring (6%), modified potato starch (4.31%);

(2)

mango & chilli chutney flavour: sunflower oil (21.60%), potato granules (17.60%), potato starch (17.60%), gram flour (14.08%), rice flour (14.08%), flavouring (8%), modified potato starch (4.22%) (FTT [11]).

16.

In broad terms, both flavours contain 17.5-18% potato granules, 17.5-18% potato starch and approximately 4.25% modified potato starch (FTT [12]).

17.

Potato granules are made from potatoes which are cooked and then dehydrated. Potato starch, on the other hand, is produced by separating starch grains from destroyed potato cells and then drying the resulting starch (FTT [17]).

18.

When cooked, Sensations Poppadoms are “small, generally round, bite-sized objects”, which are “somewhat wavy, with small bubbles on the surface”. Their colour is “a pale yellow or orange depending on the flavour”. (FTT [42])

19.

Sensations Poppadoms are sold in large “sharing” bags and not in smaller individual portion bags (FTT [37]). The packaging is consistent with other products in the same “Sensations” range produced by Walkers, which includes potato crisps (FTT [38]).

20.

A traditional poppadom is made from gram flour (FTT [56]), but there was evidence before the FTT, which was not disputed, that poppadoms may be made with potato in some regions of India (FTT [55]-[56]).

21.

The potato content in Sensations Poppadoms was included, in part, to provide a more neutral flavour and reduce the flavour of the gram flour (FTT [22], [50]). The potato granules and potato starch also supported the structure of Sensations Poppadoms in the pellet manufacturing process. The ratio of ingredients determined the texture of the finished product. The potato granules together with the gram flour provided the crunchy texture. Rice flour was added to provide a lighter texture to the finished product. (FTT [50]).

22.

Potato was also included as an ingredient because it was cheaper than gram flour (FTT [50]).

23.

Sensations Poppadoms taste principally of the flavouring added to them (FTT [22], [45]). Gram flour is not the most recognizable ingredient (FTT [22]). It is not possible to distinguish the taste of gram flour from the added flavouring (FTT [22]). There are no unflavoured versions of Sensations Poppadoms (FTT [45]).

24.

In terms of texture, the FTT found that Sensations Poppadoms are crunchy at the first bite not dissimilar to potato crisps (FTT [46]).

25.

Sensations Poppadoms are primarily sold in the snack food aisle of major retailers (FTT [40]). Neither the marketing material nor the packaging indicated that Sensations Poppadoms are primarily intended to be part of a meal rather than as a snack food (FTT [34], [41]).