TC09654 - [2025] UKFTT 01202 (TC)

Case Number: TC09654

London- Taylor House

Appeal reference: TC/2023/07689

TC/2024/00370

VAT – zero rating of food – whether nutella Biscuit “partly covered with … some product similar in taste and appearance” [to chocolate] – no – appeal allowed

Judgment date: 18 August 2025

Before

TRIBUNAL JUDGE AMANDA BROWN

MICHAEL BELL

Between

FERRERO UK LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Ms Valentina Sloane KC, of Counsel, instructed by EY LLP

For the Respondents: Mr Edward Hellier, of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs.

DECISION