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Appeal Dismissed: Tax Treatment of Sports Nutrition Products as Confectionery

  • The appeal concerns whether the sale of the Appellant’s products are zero rated for VAT purposes.
  • The products in question are a flapjack and either a cake bar or brownie packaged and sold together.
  • Witness statements were provided by individuals involved in the development and marketing of the products.
  • The witness statements were accepted by both parties and no oral evidence was required.
  • Further written submissions were requested on the construction of Note 5 to Group 1 of Schedule 8 to VATA.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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