[2018] 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) ([2016] TC 04944) that zero-rating did not apply to supplies of Nesquik fruit powders.


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