- DuelFuel Nutrition Ltd sought zero-rating for their sports nutrition products, a flapjack and a cake bar
- HMRC determined that the products were standard rated confectionery
- FTT upheld HMRC’s decision after DNL appealed
- FTT examined whether the products could be zero-rated as ‘cakes’ or were standard rated as confectionery
- FTT concluded that the products were not cakes but deemed to be confectionery under Note 5
- FTT considered various factors in reaching their decision, including ingredients, marketing, and consumption circumstances
- High protein levels and marketing aimed at gym-goers led FTT to determine that the products were not cakes
Source: rpc.co.uk
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.
