Classification of Nakd and Organix bars as confectionery upheld by FTT in Morrison case.

• Nakd and Organix bars were under scrutiny for their classification as “confectionery”
• The First-tier Tribunal initially classified the bars as confectionery in 2021
• The Upper Tribunal later ruled that healthiness of the products and ingredients should be considered
• The FTT ultimately decided that the look, feel, and taste of the bars were the most important indicators
• Other factors considered included ingredients, production process, and circumstances of consumption
• The FTT reaffirmed that the bars were confectionery and dismissed Morrisons’ appeal

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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