HM Revenue and Customs (appellant) v Innovative Bites Ltd (respondent)
Tuesday 11 March 2025
By Appellant’s Notice filed on 17 June 2024, HMRC appeals the decision, dated 8 April 2024 of the Upper Tribunal (Tax and Chancery Chamber), dismissing HMRC’s appeal of an First Tier Tribunal decision that had allowed the taxpayer’s appeal against the HMRC’s decision that supplies of its product ‘Mega Marshmallows’ are standard rated supplies of confectionary for VAT purposes.
This appeal relates to the question of whether the Taxpayer’s product ‘Mega Marshmallows” falls within the definition of “confectionary” which would result in it being subject to VAT. If it does not fall within the definition of confectionary, it would be Zero Rated for VAT.
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