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WM Morrison Supermarkets Plc v HMRC

In WM Morrison Supermarkets Plc v HMRC [2021] UKFTT 106 (TC) (3 April 2021) the FTT found that both ‘Organix’ and ‘Nakd’ bars were confectionery and not cakes for VAT purposes. Consequently they were standard and not zero-rated. 

The taxpayer (Morrison’s) was a well-known supermarket. It had sought a repayment of VAT in respect of VAT overpayments relating to two brands of food products: Organix and Nakd bars. Under the umbrella of these two brands of food product there were in fact several different kinds of ‘bar’ each containing a variety of ingredients and flavours. The VAT repayment was sought on the basis that these bars were not for the purposes of the VAT legislation confectionery. Consequently so the appellant argued they were not excluded from zero-rating by VATA 1994 Sch 8 Group 1 excepted item 2 (which excluded confectionery not...

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