Walkers Snack Foods Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00155 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Meade and Judge Greenbank on 23 May 2025

Read full decision Walkers Snack Foods Limited v The Commissioners for HM Revenue and Customs

Value Added Tax – excepted item 5 to item 1, Group 1, Part II, Schedule 8 Value Added Tax Act 1994 – whether First-tier Tribunal erred in law in finding Sensations Poppadoms were “made from the potato, or from potato flour, or from potato starch” and were “similar” to potato crisps – no – appeal dismissed

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Published 23 May 2025