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Upper Tribunal affirms FTT decision that ‘Mega Marshmallows’ can be zero-rated for VAT purposes (HMRC v Innovative Bites Ltd)

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Published on: 15 April 2024
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In Innovative Bites Ltd, the Upper Tribunal (UT) upheld the First-tier Tax Tribunal (FTT) decision that Mega Marshmallows can be zero-rated for VAT purposes because they do not fall within Excepted Item 2 of Group 1 in Schedule 8 to the Value Added Tax Act 1994 (VATA 1994).

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Jurisdiction(s):
United Kingdom

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