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VAT on food: conflicting confections and deemed delicacies

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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.

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