Nestlé UK Ltd v Revenue and Customs Commissioners  BVC 505
 UKUT 0029 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Snowden, Judge Charles Hellier
Decision released 14 February 2018
Value added tax – Zero-rating of food of a kind used for human consumption – VATA 1994, Sch. 8, Grp. 1 – Banana and strawberry flavoured Nesquik powders – Whether within excepted item 4 as powder for the preparation of beverages – Held – Standard-rated – Companyʼs appeal dismissed.
The Upper Tribunal (UT) dismissed the companyʼs appeal against the decision of the First-tier Tribunal (FTT) ( TC 04944) that zero-rating did not apply to supplies of Nesquik fruit powders.