Indirect effects: the fly in the flapjack?

The decision in Glanbia has wider implications beyond VAT on flapjacks.

On its face Glanbia Milk Ltd v HMRC [2022] UKFTT 108 (TC) (reported in Tax Journal, 27 April 2022) is a clichéd case about VAT and cakes. But beware the chewy goodness, the raisins are traps.

First, the clichéd bit. The FTT wasted no time in giving the clearest of answers on the liability issue. Flapjacks are cakes except when they are not. The 36 varieties considered in the case were not, largely because they suited the modern world. Any appeal may hold some interest on the evolution of language and the impact of HMRC guidance.


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