RCB/36/14 VAT—liability of snowballs

Part V16 Forms and other HMRC material

RCB/36/14 VAT—liability of snowballs

RCB/36/14 VAT—liability of snowballs

Revenue & Customs Brief, Issue 36. 13 October 2014

Purpose of this brief

This brief sets out HM Revenue and Customs' (HMRC) position following the decision of the First Tier Tribunal. The case concerned the VAT liability of a food item and whether or not it was confectionary (standard rated) or a cake (zero-rated)?


This Revenue and Customs brief is aimed at businesses that manufacture and/or sell this type of confectionery known as 'snowballs' that are the same as those manufactured by Lees of Scotland and Thomas Tunnock Ltd.


Both taxpayers challenged a previous ruling that “snowballs” were standard rated confectionery by claiming they were also cakes and submitted voluntary disclosures for VAT they

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