Walkers Snack Foods Limited
Walkers Snack Foods Limited v The Commissioners for His Majesty’s Revenue and Customs  UKFTT 00031 (TC)
Giselle McGowan successfully represented HMRC in Walkers’ appeal against HMRC’s decision that Walkers Sensations Poppadoms are subject to VAT because they fall within the VATable exception of “products [similar to potato crisps, potato sticks, potato puffs] made from the potato, or from potato flour, or from potato starch” which are “packaged for human consumption without further preparation”.
The FTT decision makes for interesting reading, with the Tribunal commenting:
“Nominative determinism is not a characteristic of snack foods: calling a snack food “Hula Hoops” does not mean that one could twirl that product around one’s midriff, nor is “Monster Munch” generally reserved as a food for monsters.”
The decision can be found: