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

TC09095 - [2024] UKFTT 00181 (TC)

Fecha: 05-Dic-2023

Purchasers [201] – [202]

Purchasers [201] – [202]

“201.

Customer comments on the Nakd website include the following:

(1)

Cocoa Orange: ‘this more than satisfies my chocolate cravings. It’s so much healthier than my normal chocolate bar (and much more filling) but still so chocolatey and yummy and makes a perfect treat!!’ and ‘I think they will make a pleasant change from the chocolate and sugar bars you usually end up with if you are in a ‘snack-grabbing’ mood’.

(2)

Cocoa Delight: ‘they are soft, sweet, but not overly sweet, and they leave this deep chocolate aftertaste in your mouth’.

(3)

Carrot Cake: ‘Nakd bars are perfect between breakfast and lunch with a cup of tea’.

(4)

Nakd Berry: ‘perfect for those moments when you want something sweet but healthy…I don’t always want to snack on unhealthy foods’.

(5)

Bakewell Tart: ‘tastes just like the real thing…definitely recommended for the sweet-toothed out there’.

202.

Mr Galbraith’s evidence related to both the Organix Bars and the Nakd Bars and has been considered earlier in this decision. I accept on the basis of the packaging and the marketing that the purchasers of Nakd Bars are health-conscious, and that inference is confirmed by Mr Galbraith’s research. I make no further findings from that evidence.”