Torq Ltd v Revenue and Customs: VDT 20 Jun 2005

ZERO-RATING – food – sports nutrition bar – an item of sweetened prepared food normally eaten with the fingers – whether ‘cake’ for the purposes of the exception – no – whether sufficiently similar to a traditional flapjack to be classified as cake – no – appeal dismissed – VATA 1994 S 30 and Sch 8 Group 1 Excepted item 2

Citations:

[2005] UKVAT V19389

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.237956