The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note explores the exclusion from the zero-rating for food that applies to ice cream and other frozen products.
For an overview of the scope of zero-rating for food in VATA 1994, Sch 8, Group 1, see the Food ― overview of zero-rating guidance note
In-depth commentary on the legislation and case law surrounding the exclusion for ice cream and other frozen products can be found in De Voil Indirect Tax Service V4.219.
The following are excluded from the zero-rating for food and are therefore standard-rated:
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