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

TC09095 - [2024] UKFTT 00181 (TC)

Fecha: 05-Dic-2023

The Purchasers [131]

The Purchasers [131]

“131.

I agree with Mr Watkinson that Mr Galbraith’s evidence is of very limited value for the reasons set out above. I accept on the basis of the packaging that the purchasers of Organix Bars are likely to be parents of young children who are avoiding ‘junk food’ and who are positively selecting organic products, and that it is reasonable to infer from those facts that the purchasers are health-conscious. That inference is confirmed by Mr Galbraith’s research. I make no further findings from his evidence.”