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:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.237956