She examined the disputed footwear - made up of football boots, walking shoes, slippers and sandals - and reached a similar decision, finding: 'The size and rounded shape of the footwear, as designed specifically to fit BAB's stuffed bears, clearly indicates that the footwear is suitable for use principally, in the sense of for the most part or chiefly, with stuffed bears.' Judge Harriet Morgan examined the disputed wigs and clothing and decided: 'whilst the clothing items can plainly be used on any toy or doll of an appropriate size, the fact is that they are, according to their objective design characteristics, suitable principally for use with stuffed toys.' The first round of the tax fight went against the furry toy manufacturer when a tax judge at the First Tier Tribunal ruled in favour of HMRC in 2019.
#THE BATTLE CATS PLUSH TOY SKIN#
The court heard that during the Build A Bear (BAB) experience, children take part in stuffing the skin of the BAB stuffed dolls or animals, which start at £12.50, with help from a shop assistant 'before it is stitched into the finished BAB stuffed toy'. Now the Court of Appeal has ruled in favour of the taxman, upholding a finding that the company's toy shoes are taxable because they are specifically made for a bear's foot, not that of a 'humanoid' doll.
It has since carved out a thriving presence in the UK's high streets, raking in over £97 million in worldwide revenue last year. Judges ruled that Build A Bear accessories are designed for stuffed toys, not 'humanoid' dolls
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