- 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.
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.