Revenue and Customs Comrs v Innovative Bites Ltd — [2025] WLR(D) 162

Revenue and Customs Comrs v Innovative Bites Ltd — [2025] WLR(D) 162

REVENUE — Value added tax — Zero-rating — Taxpayer business operating as wholesaler of American sweets and treats — Revenue assessing taxpayer as liable for VAT on supplies of confectionery marshmallow product — Taxpayer contending product requiring roasting so falling to be treated as zero-rated — Tribunals finding taxpayer’s product not confectionery — Whether product confectionery — Whether supplies subject to VAT — Value Added Tax Act 1994 (…