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Neutral Citation: [2024] UKFTT 00181 (TC)
Case Number: TC09095
FIRST-TIER TRIBUNAL
TAX CHAMBER
Location: Taylor House, London
Appeal reference: TC/2018/05518
VAT –– zero-rating – whether Nakd and Organix bars are confectionery – meaning of confectionery - multi-factorial test including consideration of healthiness and comparison of ingredients in traditional confectionery - appeal dismissed
Heard on: 4 and 5 December 2023
Judgment date: 4 March 2024
Before
TRIBUNAL JUDGE GREG SINFIELD
TRIBUNAL MEMBER DR CAROLINE SMALL
Between
WM MORRISON SUPERMARKETS PLC
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Valentina Sloane KC, instructed by Deloitte LLP
For the Respondents: Howard Watkinson, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
DECISION
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- Introduction
- Procedural background
- Legislation
- Meaning of confectionery
- Approach to classification
- Organix bars Ingredients and Process [111] – [115]
- The market and the marketing [116] – [121]
- The Packaging [122] – [126]
- The Purchasers [131]
- Nakd bars Ingredients and Processing [186] to [191]
- Packaging [192] – [194]
- Positioning in store [195] – [196]
- On-line marketing [197] – [198]
- Purchasers [201] – [202]
- Additional findings of fact
- Conclusions