Pulsin' Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2018] UKFTT 775 (TC) (28 December 2018)
The Products possess sufficient characteristics of cakes, including ingredients, manufacturing process, appearance, taste, texture, and consumer perception, to be classified as cakes for VAT purposes and are therefore zero-rated.
- Citation
- [2018] UKFTT 775
- Parties
- Appellant: Pulsin’ Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 28 December 2018
- Procedural Posture
- VAT Classification Appeal / First Tier Tribunal (tax Chamber) Decision
- Outcome
- Appeal allowed
- Legal Topics
- VAT Zero Rating, Food Classification, Confectionery Vs Cake, Fiscal Neutrality
Case Brief
Summary, issues, holding and outcome
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Parties
Pulsin’ Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Classification Appeal / First Tier Tribunal (tax Chamber) Decision
Legal Issues
- 1 Whether Pulsin’ Raw Choc Brownies are cakes for VAT purposes and thus zero-rated, or confectionery and thus standard-rated
- 2 Whether the principle of fiscal neutrality requires zero-rating
Ratio Decidendi
The Products possess sufficient characteristics of cakes, including ingredients, manufacturing process, appearance, taste, texture, and consumer perception, to be classified as cakes for VAT purposes and are therefore zero-rated.
Court Disposition
Appeal allowed
Orders
- The Products are classified as cakes and eligible to be zero-rated for VAT purposes.
- Claims to overpaid VAT are repayable, subject to verification of quantum.
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