Tax

Commissioners for His Majesty's Revenue and Customs v Innovative Bites Ltd (Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Multi-Factorial Assessment when considering Note 5 - Whether FTT erred in concluding Mega Marshmallows are not confectionery)

[2024] UKUT TCC 95Upper Tribunal (Tax & Chancery)2024

“UPPER TRIBUNAL(Tax and Chancery Chamber) Hearing Venue: The Rolls Building, Fetter Lane, London EC4A 1NL Heard On: 21 November 2023Judgment Date: 04 April 2024 B e f o r e :”

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