VAT decision soon it seems16 Sep 2025 13:26
Will THG get a £45 million VAT refund? 🤔 Can't see why not looking at the Sun Warrior case..there's no difference it seems. 🤔 JAO Adyor!!!!
Google AI answer... HMRC appealed the Sunwarrior case to the Upper Tribunal (UT), but their attempt to "leapfrog" the UT and appeal directly to the Court of Appeal failed, with the UT dismissing HMRC's appeal. The UT determined that the First-tier Tribunal's decision that the Sunwarrior products should be zero-rated was binding and that they did not need to consider the substantive arguments. Therefore, HMRC did not succeed in their appeal, and the initial ruling that Sunwarrior products are not standard-rated "sports drinks" stands.
Details of the Appeal:
Tribunal Decision: The First-tier Tribunal ruled in favor of Global by Nature (the importer of Sunwarrior products), finding that the products were not "sports drinks" and therefore should be zero-rated for VAT.
HMRC's Appeal: HMRC disagreed with the First-tier Tribunal's decision and appealed to the Upper Tribunal.
HMRC's Strategy: HMRC's unusual strategy was to not argue the substantive issue of whether the products were sports drinks before the UT, but rather to try to have the case referred directly to the Court of Appeal to argue its case there.
UT Dismisses Appeal: The Upper Tribunal dismissed HMRC's appeal. They found that the First-tier Tribunal's 2020 decision was binding on them and did not allow for the substantive arguments to be heard.
Outcome: The decision of the First-tier Tribunal stands, meaning that the Sunwarrior products are zero-rated.
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