The Upper Tribunal has now made its decision in relation to the VAT treatment of Nakd bars and Organix bars.
The First-Tier tribunal originally decided that both product ranges should be standard rated as items of confectionary. However, the Upper Tribunal focussed on just a couple of key points, crucially around healthiness, marketing and ingredients (or lack of).
As yet no formal decision has been reached on the VAT liability of the products but the case is being sent back to the First-Tier Tribunal for a new decision as they originally made it.
For now, uncertainty remains. There have been some interesting and potentially helpful comments in the decision around sweetness and HMRCs application of an old case with Premier Foods.