Walkers’ Sensations Poppadoms vs HMRC: the Chip of Theseus

In a legal case involving Walkers Snack Foods Ltd and HMRC, the question arose about whether Sensations Poppadoms should be subject to VAT. Walkers contended that the product, which contains 17-18% potato content, is more comparable to conventional poppadoms, which are zero-rated, rather than potato crisps, which incur a 20% tax. The tribunal ultimately sided with HMRC, stating that the definition of “the potato” includes potato granules, thus upholding the VAT charge against Walkers’ product.