I hate to sound like Justin, but The Times today has the case of Pulsin Raw Coco Bar being found as VAT exempt, so a 4 year clawback from HMRC of £300k.
The best part of this judgement was that Judge Amanda Brown’s decision was at least partly based on the fact that the bar wouldn’t look out of place next to other cakes at a cricket match tea break. So British. I wonder what the UT judge will come out with.
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Exempt ?
Please, atleast, stop being so loose with your language.
Exempt and zero rated are worlds apart in VAT.
Haven't read the Times' report, but isn't part of the ruling also based on its 'healthy' branding? It's the Jaffa Cake case for the 21st Century!
Cricket does not travel that well cross border (though I did play badly at school).
Seems to me we need to make a bid for a Tunnock's Teacake to be a cake, the argument surely being that given the Scottish diet the Teacake could be considered a health food and its got "cake" in the title. The fact it is meringue on a biscuit base covered with chocolate is obviously an irrelevance.
On paper Italian Meringues ( is it really or is it a gooey thing), but they are addictive ones albeit somewhat synthetic- Tunnocks are a part of my childhood and Teacakes are an addiction, they rank above snowballs and logs in my affections and every so often (high days and holidays) a box of six appears in the house (There is no point buying them more regularly as they would just get eaten)
Per Tunnocks it is both meringue and mallow:
See 1956:
"Boyd Tunnock, Archie's younger son was given the task of developing a new product. Boyd did a lot of market research and further developed the idea of using Italian meringue. He made a biscuit base, hand piped the mallow onto the base and covered in milk chocolate. The Teacake made its first appearance in 1956."
http://www.tunnock.co.uk/about-us/
Personally to me it tastes of neither, it is softer and has more air than marshmallow but is also not a meringue.