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FTT considers the scope of sports drinks excepted from the VAT zero rate (Global by Nature Ltd v HMRC)

Published on: 22 January 2025

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In Global by Nature Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that products were not sports drinks for the purposes of VATA 1994, Sch 8, Group 1, excepted Item 4A, because the products contained ‘low to negligible levels of carbohydrate’.

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