- Global by Nature Limited sold food supplements under various brand names
- GBN submitted a claim for overdeclared output tax
- HMRC disagreed on zero-rating some products
- First-tier Tribunal agreed with GBN
- FTT found that sports drinks contain carbohydrates and salts
- Sunwarrior products did not meet the criteria for sports drinks
- FTT upheld GBN’s appeal
Source: taxscape.deloitte.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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