Now that’s a job I should have!

I knew I should have continued with that application to be appointed a District Judge – then it could have been me!

You cannot really call that work, can you?

If so then I’m in – I would need to do some detailed practical research but then I would be raring to go.

A judge had to taste a selection of Nakd bars as part of an appeal by Morrisons against a tax tribunal’s decision to rate the bars as confectionary and therefore subject to VAT. Morrisons also wanted the £1,000,163.39 they had paid in tax repaid.

After a 3 day hearing where the Judge tasted a number of the bars, including lemon drizzle, banana bread, ginger cake, and cherry bakewell, she dismissed the appeal, ruling that the bars were confectionary and not cakes.

“They do not look like typical cakes; their ingredients are not those of typical cakes; they would look out of place on a plate of cakes, and they are not held out for sale as cakes,” the judge said.

They were “held out for sale as cereal bars to be eaten as snacks”.

Morrisons is considering whether to appeal the decision.

If they do I am happy to help!

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