This would probably be VAT case of the week based on the name alone. However, it illustrates the complexity of VAT - particularly where Children's Clothes are concerned!
Introduction 1. This appeal considers whether an item called a “Snugglebundl” qualifies for zero rating for VAT purposes as an article “designed as clothing or footwear for young children and not suitable for older persons”. The Snugglebundl was variously described before us as (amongst other things) a “baby lifting blanket” and a “hooded baby wrap”. A more detailed description is given in the main part of this decision. The facts Introduction 2. We received a bundle of documents and were provided with a specimen of the product in question.