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

TC09095 - [2024] UKFTT 00181 (TC)

Fecha: 05-Dic-2023

Positioning in store [195] – [196]

Positioning in store [195] – [196]

“195.

Ms Marston’s unchallenged evidence was that between 2014 and May 2019, the Nakd Bars were positioned in Morrison’s ‘free from’ aisle, and ‘to a lesser extent’ next to the checkouts. As the Bars became more popular, other stores moved them to ‘a more mainstream section of the store’, and Natural Balance asked Morrison’s to do the same. Between May and August 2019, the Nakd Bars were moved to the ‘healthy biscuits and cereals’ section of Morrison’s. Ms Marston said they are now located next to ‘healthy snacks’ such as Go Ahead yogurt breaks and Fibre One chocolate fudge brownies and are not located next to traditional chocolate biscuits. The pictures of the display provided as exhibits to her witness statement show that they are between Trek Bars, which are described as ‘Protein Flapjacks’ and Morrison’s own brand ‘Fibre Bars’. There was no other information about either of these bars and I am unable to make any findings about them.

196.

On Morrison’s website, Nakd Bars are sold both under ‘Biscuits and crackers - cereal bars and breakfast biscuits - healthier cereal bars’ and under ‘crisps, snacks and nuts - healthier options’.”