WM Morrisons Supermarket PLC v The Commissioners for HM Revenue and Customs [2023] UKUT 00020 (TCC)
Upper Tribunal Tax and Chancery Decision of Upper Tribunal Judge Swami Raghavan and Tribunal Judge Guy Brannan on 23 January 2023
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VAT 鈥� whether certain Organix and Nakd bar products fell within exception to zero-rating as 鈥渃onfectionery鈥� in Item 2 of Group 1 of Schedule 8 of VATA 1994 - relevant test regarding error of law where allegation tribunal failed to take account of relevant factor 鈥� whether necessary to show FTT perverse in failing to take account of factor- no 鈥� whether FTT erred in ruling out of consideration healthiness, and comparison of ingredients in traditional confectionery on basis of case-law (High Court decisions in Kalron and Premier Foods) 鈥� yes 鈥搘hether errors material applying test set out by Court of Appeal in Degorce- yes- appeal remitted to FTT for new decision