TC09095 - [2024] UKFTT 00181 (TC)
First-tier Tribunal (Tax Chamber)

TC09095 - [2024] UKFTT 00181 (TC)

Fecha: 05-Dic-2023

On-line marketing [197] – [198]

On-line marketing [197] – [198]

“197.

Extracts from the Nakd website included the following product descriptions:

(1)

Cocoa Orange: ‘the collision of sweet zesty orange and rich cocoa makes for an incredible and indulgent taste…a yummy combination of fruit and nuts, gently smoothed together into a handy bar shaped snack’. Under the heading ‘want guilt-free chocolateness’, purchasers are offered ‘a few weeks of happy snacking’.

(2)

Cashew Cookie: ‘a snack that is simple and wholesome…stock up on these yummy bars today’ and ‘the ultimate healthy cookie snack you can eat anytime anywhere’.

(3)

Bakewell Tart: ‘a healthy on the go snack bar’.

(4)

Blueberry Muffin: ‘the perfect treat to indulge in when you’re looking for something a little sweet and easy to eat, not to mention super healthy as it counts as one of your five a day’.

(5)

Berry Delight: ‘Give them a try next time you are looking for something to pop in your lunchbox’; ‘for grabbing on the run” and “super healthy snacks for people who get peckish between meals’.

198.

Extracts from the Morrison’s website included the following comments:

(1)

Cocoa Orange: ‘the perfect alternative to chocolate’.

(2)

Banana Bread: ‘bursting with awesome oats that will keep you going from breakfast to snack time…we want everyone to have the best start to their day’.

(3)

Berry Bliss: ‘all that scrummy goodness in only 99 calories’.”