THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v INNOVATIVE BITES LIMITED [2024] UKUT 00095 (TCC)
Upper Tribunal tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE NICHOLAS ALEKSANDER on 04 April 2024
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Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994. Whether Note 5 is a deeming provision – no. Multi-Factorial Assessment when considering Note 5. Whether FTT erred in concluding Mega Marshmallows are not confectionery – no.