Tis the season to be silly

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Will it be a white Xmas? And if it is will there be VAT on it?

A recent tribunal ruled that snowballs are zero-rated but only if they are covered in chocolate, sugar strands or coconut and have the essential features of a cake. Useless in snowball fights but tasty nonetheless.

Sadly, the definition of “snowballs” doesn’t extend beyond the cakey variety but at least a stocking filler just got 20% cheaper.

Merry Xmas!