WM Morrison Supermarkets plc v HMRC

In WM Morrison Supermarkets plc v HMRC [2024] UKFTT 181 (TC) (4 March 2024) the FTT decided that food products known as Organix and Nakd were subject to VAT at the standard rate ruling that the products were confectionery rather than cakes.

VATA 1994 Sch 8 Group 1 provides for the zero rate of VAT to apply to food but refers to excepted items which are subject to VAT at the standard rate. For example cakes qualify for the zero rate of VAT but confectionery is subject to VAT at the standard rate. In this case it was common ground that if the products were not confectionery they would qualify for the zero rate of VAT.

The appellant had appealed an earlier FTT decision that the products did not qualify for the zero rate of VAT and the UT found that the earlier FTT decision did not...

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