The SC has recently confirmed the taxpayer’s permission to appeal. The parties were VAT grouped, but performance fees were only triggered after the supplier left the VAT group. The FTT agreed the supplies were covered by the intra group disregard, but the UT found Regulation 90 governed the time of supply, so output tax was due. The CoA found for HMRC.
Walkers Snack Foods Ltd has appealed to the UT regarding the zero-rating of “Sensations Poppadoms”. The FTT concluded the products contain a significant proportion of potato-derived ingredients and are similar to potato crisps, so they fall within the excepted item.
Source KPMG
