We all know tax advisers want less complexity and greater certainty in the tax law. However surely nobody actually wants this for VAT? Because if VAT rules on the classification of goods were ever made fit for the modern world we would be giving up thrilling VAT cases such as Walkers Snack Foods Ltd v HMRC [2024] UKFTT 31 (TC). And really – why else did we get into this game?
The FTT ruled against Walkers over the classification of Sensations Poppadoms for VAT purposes holding that they are ‘similar to a potato crisp’ and...
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