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Having your cake and eating it
Key points
- The First-tier Tribunal case of WM Morrison Supermarkets plc concerned ‘fruit bars’.
- Morrisons submitted that the bars should have been zero rated and tried to reclaim over £1m in output VAT.
- The crux of this case was whether the fruit bars were confectionery which would override the zero rating.
- Perhaps the time has come to standard rate only unhealthy food products rather than ‘luxury’ items.
As readers of my articles will know I frequently attend tax tribunals to observe tax cases – partly for continuing professional development purposes but mainly edification. I find the whole court process thoroughly enlightening and eye opening.
Having worked at Kraft Foods for about 13 years as head of tax and treasury I also find VAT on food interesting. Probably my favourite legislation is VATA 1994 Sch 8 group 1 and the triple negatives found with general items...
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