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The Upper Tribunal has allowed the taxpayer’s appeal against the decision of the First-tier Tribunal (Tax) in WM Morrison Supermarkets PLC v HMRC.
The First-tier Tribunal had held that Nakd and Organix bars were “confectionery” and therefore outside the scope of zero-rating provisions for VAT.
Valentina Sloane KC was instructed by Deloitte to act for Morrison Supermarkets PLC in its appeal to the Upper Tribunal.
The Upper Tribunal accepted the arguments that the First-tier Tribunal had made errors of law and that they were material. It remitted the case for a fresh hearing by a newly constituted panel.
The judgment, which can be viewed here contains a detailed analysis of the test on appeal where the challenge is that the court failed to take into account relevant considerations.
The case has been reported in the Telegraph.