The Crazy World of VAT!

When is a chocolate biscuit not a chocolate biscuit?

A recent VAT tribunal case considered whether a particular type of chocolate biscuit should be treated as covered in chocolate and therefore standard rated. The case was that of United Biscuits (UK) Ltd. The biscuit base was made with indentations that were filled with chocolate to the brim. Was this the same as covering the biscuit with chocolate? The tribunal decided that it was and that the biscuits should be standard rated. Let’s hope they got to try plenty of the biscuits in reaching their decision!