This was an appeal against HMRC decision to refuse a voluntary disclosure for £1,000,163 in relation to the Nakd bars and £97,162 in relation to the Organix bars which they ruled as being standard rated confectionary rather than zero-rated as cakes as claimed by the appellant. 

Summary 

This was an appeal against HMRC decision to refuse a voluntary disclosure for £1,000,163 in relation to the Nakd bars and £97,162 in relation to the Organix bars which they ruled as being standard rated confectionary rather than zero-rated as cakes as claimed by the appellant. 

Background 

The appellant submitted that: 

(1) although sweet fruit juice was added to the Organix bars, its primary purpose was to bind the other ingredients rather than to add sweetness; <>