There's been a recent dispute settled about the VAT treatment of what was being described as 'allergen free' chocolate.
The case was fought between Kinnerton Confectionery Limited and HMRC and the Tax Tribunal decided that an allergen-free chocolate bar was standard rated as confectionery and was not food for VAT.
The case history:
The Tribunal disagreed with Kinnerton and made the following comments:
The Tribunal also dismissed the public interest argument on the basis that Kinnerton could, if it wanted to, make an allergen-free chocolate and hold it out for cooking such that it qualified for zero-rating.
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