Are you being served cake or sandwich?

Wimbledon is now in full swing (pun intended), and strawberries and cream is selling by the punnet. In a break from tradition, M&S has served a dropshot in the guise of a strawberry and crème sandwich which has sent the UK into a spin. 

The combination of bread, creme and strawberry may seem like sacrilege to some but to others, such as those who devour a deep-fried Mars bar, this might just be the crème de la crème of fine cuisine washed down with a glass of deuce.  

CAs are programmed to exercise professional judgement but determining the nature of this sandwich for VAT purposes might just be a step too far. Once people have wiped away the creme, the question on everyone’s lips is what is it? A sandwich?  Confectionery? Or is it a cake? Who cares you might say, well our good friends at HMRC certainly do. 

For VAT experts this brings back memories of the epic debate about whether Jaffa Cakes were biscuits or cakes. The rules for VAT are complex and when it comes to food can lead to disputes that end up in the courts. Will the strawberry sandwich follow the giant marshmallows to the Court of Appeal? 
  
Much food (that isn’t supplied in the course of catering) is zero rated for VAT, but ‘confectionery’ is standard rated and includes: Biscuits (wholly or partly covered in chocolate) and any item of sweetened prepared food (other than cakes and non-chocolate biscuits) which is normally eaten with the fingers.