Unilever wins 'smoothie' VAT appeal
Courts rule that Unilever's Vie shots are not taken to 'slake thirst', and are therefore VAT free
Unilever
won its VAT appeal against HM Revenue & Customs over whether its Vie
shot was a food or beverage.
Sir Stephen Oliver decided at a VAT tribunal that the shot, which contains
sweetcorn, pineapple and passion fruit, was a food and not a beverage, so was
VAT free.
HMRC
has previously said that smooothies should
attract VAT because they ‘slaked the thirst of drinkers’, reported The
Daily Telegraph.
Alcoholic drinks, tea and coffee and beverages including fruit juices and
bottled water are subject to VAT.
Further reading:
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NED role
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