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Sports nutrition bars do not qualify for zero rating

17 April 2024
Issue: 4933 / Categories: Tax cases
Duelfuel Nutrition Ltd (TC9055)

The taxpayer made and sold twin packs of sports nutrition bars. These consisted of a flapjack – to be eaten before physical exercise – and either a cake bar or brownie which were to be eaten after exercise to assist the recovery process of the body.

HMRC’s view was that the bars were standard rated as confectionery whereas the taxpayer claimed they were zero rated as nutritional food that qualified as a cake. The ordinary person in the street would according to HMRC not regard the products as a cake.

The First-tier Tribunal carried out a multifactorial assessment of the bars noting that the ingredients – such as protein powders - were different from those used in a cake. A cake was a treat but the bars had tastes and textures that were quite unlike a treat; the products were targeted at people going to...

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