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 바카라 사이트“ whether certain Organix and Nakd bar products fell within exception to zero-rating as 바카라 사이트śconfectionery바카라 사이트ť 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 바카라 사이트“ whether necessary to show FTT perverse in failing to take account of factor- no 바카라 사이트“ 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) 바카라 사이트“ yes 바카라 사이트“whether errors material applying test set out by Court of Appeal in Degorce- yes- appeal remitted to FTT for new decision