- Global By Nature Ltd appealed against HMRC decision on VAT for organic vegan food supplements
- FTT ruled in favor of Global By Nature Ltd, allowing zero rating for the products
- “Sports drinks” are an exception to zero-rating rule for food under VATA 1994
- FTT determined that the products in question were not “sports drinks”
- HMRC argued that advertising and marketing, not ingredients, were significant in determining VAT status
- FTT concluded that only two out of three products would have been zero rated if HMRC’s interpretation was correct
Source: claritaxnews.com
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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