3 ms·
In the first tribunal Walkers argued that Sensations are not crisps because: > They are not ready for human consumption I understand why they made the argumen
by masfuerte 1y ago
In the first tribunal Walkers argued that Sensations are not crisps because:
> They are not ready for human consumption
I understand why they made the argument but I couldn't understand how. I tracked down the judgement from last year:
> Walkers initially argued that the products were designed to be used with dips, chutneys and pickles, and as a side with a meal. On this basis, they contended that the products required further preparation before consumption and so did not fall within Note 5.
> In the hearing, Walkers accepted that there was nothing on the consumer packaging that stated that any preparation was required. It was agreed that the packaging would be required to state any such necessary preparation. We also noted that Walkers’ own promotional material showed people eating the product directly from the package, without any dips etc, and without a meal. On that basis, and in the light of case law on ‘preparation’ in this context, Walkers agreed that they were no longer relying on this argument.
- fanf2 1y agoThere’s a similar thing with chocolate: cooking chocolate is zero-rated, but VAT is due on eating chocolate. They are basically the same products: the main differences are the packaging (presence or absence of cooking instructions) and where they are shelved (with the cake ingredients or with the sweets).