RE: Lookfantastic Bristol - Opening 27th Feb4 Feb 2026 16:03
Latest info on VAT appeal and the original appeal findings....
https://www.gov.uk/government/publications/vat-appeal-updates/list-of-vat-appeals-updates#global-by-nature-ltd
Global by Nature Ltd
Neutral citation: [2025] UKFTT 24 (TC)
Appeal references: TC/2023/07672
First-tier Tribunal decision: Appeal allowed.
Date of decision: 9 January 2025
Current status: HMRC is seeking permission to appeal to the Upper Tribunal.
https://www.iclr.co.uk/document/2025000216/2025ukftt24tc_TNA/html
Case Number: TC09396
FIRST-TIER TRIBUNAL
TAX CHAMBER
At Taylor House, London
Appeal reference: TC/2023/07672
VAT – Food – whether products standard rated as “sports drinks” – appeal allowed
Particular interest should be not in points 6 through to 8 of interpretation of the categorisation of products (sports drinks) under 4A..
.... 6. Although there have been many appeals before courts and tribunals about the VAT status of various foodstuffs, this was the first which turned on the meaning and effect of Item 4A. We were therefore particularly grateful for the helpful submissions of Mr Schofield, who represented GBN, and Mr Hellier, who represented HMRC.
7. Having considered the law, the evidence and the parties’ submissions, we decided that the Products did not come within Item 4A for the following reasons:
(1) Item 4A applied to certain “sports drinks”.
(2)The term “sports drinks” refers to drinks which contain a significant quantity of carbohydrate, together with salts (such as sodium and potassium), designed to replenish the body after exercise.
(3)The Products contained a maximum of 5% carbohydrate and were therefore not sports drinks.
8. We also considered the alternative approach to the statutory interpretation of Item 4A put forward by HMRC. Having done so, we decided that even on that alternative reading, Classic and Plus would be zero-rated, although Warrior would be standard rated.......
Continues.....
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