Unilever wins 'smoothie' VAT appeal
Courts rule that Unilever's Vie shots are not taken to 'slake thirst', and are therefore VAT free
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
Alcoholic drinks, tea and coffee and beverages including fruit juices and
bottled water are subject to VAT.