VALUE ADDED TAX – zero-rating – food product presented a seed stacked flapjack bar containing seeds, oats and honey – whether properly categorised as cake – no – decision that product should be categorised as confectionary and standard-rated – VAT Act 1994, s. 30, sch. 8, group 1, item 1, excepted item 2, note (5) – appeal dismissed
[2009] UKFTT 264 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.409066