VAT on food? Schoolboy error for a bean counter like yourself :-)
Some food has VAT on it dear boy! Now pay more attention in class!
As a former customs man you should know about Group 1, Schedule 8 of the VAT Act 1994.
Products where VAT is payable for all you fat gits out there:
Wholly or partly chocolate coated biscuits
Gingerbread man decorated with chocolate (unless this amounts to no more than two chocolate eyes!)
Arctic Rolls
Sorbet
Chocolate bar
Nuts or fruits covered in chocolate or yogurt
Flavourings for milk shake
Potato crisps
Roasted or salted nuts without shells
...and the VAT-exempt alternatives
Chocolate chip biscuits
Jaffa cakes
Cream Gateaux
Mousse
Chocolate spread
Toffee apples
Milkshake
Tortilla or corn chips
Roasted or salted nuts supplied in shells e.g. monkey nuts, pistachios
Read more:
http://www.thisismoney.co.uk/money/bills/article-1696467/VAT-rise-What-supermarket-food-is-exempt.html#ixzz26A8BS3vL