Tax

Innovative Bites Ltd v Revenue & Customs (VALUE ADDED TAX - zero rating - food )

[2022] UKFTT TC TC08605First-tier Tribunal (Tax)2022

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VALUE ADDED TAX - zero rating - food - Group 1 Schedule 8 VATA 1994 - large marshmallows intended to be roasted and marketed as such - supply of food which is not confectionery - appeal allowed

For the Appellant:�� Tim Brown of counsel, instructed by The VAT Consultancy

For the Respondents: �� David Wilson of HM Revenue and Customs Solicitor�s Office and Legal Services

             This appeal concerns the VAT treatment of a food product called �Mega Marshmallows� (�the Product�). As the name suggests, these are marshmallows which are larger than the regular size. The issue is whether the Product is standard rated as confectionery. It is common ground that if the Product does not fall within the description confectionery, then it should be zero-rated.

             The appellant is a wholesaler of American sweets and treats, amongst other items. HMRC decided that the Product was confectionery and ought to have been standard rated. They issued assessments to the appellant on 14 August 2019, covering supplies of the Product in VAT periods between June 2015 and June 2019. The assessments total �472,928.

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