TC09654 - [2025] UKFTT 01202 (TC)

Fecha: 02-Jul-2025

Introduction

Introduction

This appeal concerns whether “nutella biscuits” (Biscuits) manufactured by Ferrero UK Limited (Appellant)are “biscuits… partly covered with chocolate or some product similar in taste and appearance” for the purposes of the Value Added Tax Act 1994 (VATA) Schedule 8 Group 1 Excepted Item 2 (Excepted Item). It arises in connection with the following decisions (Decisions) issued by HM Revenue & Customs (HMRC):

(1)

a liability ruling contained in a letter dated 26 August 2022 from HMRC that the Biscuits were properly taxed for VAT purposes at the standard rate of 20% as they meet the description within the Excepted Item; and

(2)

assessments to VAT for prescribed accounting periods 04/22 to 04/23 issued by HMRC on 6 July 2023 and amended on 23 August 2023 charging output tax previously undeclared in respect of sales made of the Biscuits.

The Decisions were both upheld on review by HMRC.