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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 April 2024
Category:
Tax
Release date:
4 April 2024

Read full decision in The Commissioners for His Majesty’s Revenue and Customs v Innovative Bites Limited

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.

Updates to this page

Published 9 April 2024