- The First-tier Tribunal evaluated the VAT liability of Ferrero UK’s Nutella biscuits.
- The tribunal determined the biscuits were not partly chocolate-covered.
- The biscuits were zero-rated for VAT purposes.
- The tribunal examined the biscuit’s components, including a biscuit cup, Nutella filling, a ring similar to chocolate, and a biscuit disc.
- The tribunal concluded the outer surface was not covered by the ring.
- HMRC argued the biscuits were partly chocolate-covered, but the tribunal disagreed.
- The decision was distinguished from a previous case involving United Biscuits.
- Ferrero’s appeal against HMRC’s VAT assessments was upheld.
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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