In previous news we reported back in October the VAT liability ruling at a First Tier Tribunal that giant marshmallows sold to be “toasted” were not to be treated as standard-rated confectionary but as zero-rated “food” for human consumption. Now we have news of the appeal by Morrisons in the Upper Tribunal against the original First Tier Tribunal’s rejection of the zero-rated qualification of these bars – specifically Nakd and Organix. The matter has now been referred back to the First Tier for a further review of the case made by Morrisons that the “absence of cane sugar, butter and flour” would justify the zero-rating of the bars as the original First Tier may not have considered how these factors may have affected their view that zero-rating did not apply.
Source: centurionvat.com
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