- Global by Nature Ltd v HMRC [2025] UKFTT 24 (TC)
- FTT considered if powdered food products were standard-rated as “sports drinks”
- GBN argued Sunwarrior protein powders should be zero-rated as food
- HMRC contended they were standard-rated due to marketing claims
- FTT allowed GBN’s appeal, finding Sunwarrior products not “sports drinks”
- Product must contain significant carbohydrates and electrolytes to qualify
- Packaging and marketing emphasized general nutrition over sports-specific benefits
- GBN did not market products primarily to gyms or sports professionals
- Decision clarifies VAT classification based on composition and intended use
- Businesses should assess VAT treatment of protein powders and supplements
Source: rpclegal.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.
