This brief sets out HM Revenue and Customs' position following the decision of the First Tier Tribunal.
You can find more information about the VAT liability of snowballs in VAT Notice 701/14: food.
Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.
Don’t include personal or financial information like your National Insurance number or credit card details.