The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction. ‘Confectionery’ ought not to be stripped of its ordinary meaning by a note to the provision, specifically Note 5. The judgment proffers useful guidance as to how to approach product classification, and the importance of multi-factorial assessments. However, the world of food and VAT remains confusing and equivocal, and likely to remain a regular feature on the tax tribunal’s docket.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction. ‘Confectionery’ ought not to be stripped of its ordinary meaning by a note to the provision, specifically Note 5. The judgment proffers useful guidance as to how to approach product classification, and the importance of multi-factorial assessments. However, the world of food and VAT remains confusing and equivocal, and likely to remain a regular feature on the tax tribunal’s docket.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
