Just heard back from Apple and I have been rejected again...
"We found that your app exhibited one or more bugs, when reviewed on iPad running iOS 7.1.2 and iPhone 5s running iOS 7.1.2, on both Wi-Fi and cellular networks, which is not in compliance with the App Store Review Guidelines.
Specifically, we found that when we tapped on the upgrade button that it has no action. Please see the attached screenshot for more information."
Looks like there maybe an issue here...