HMRC have lodged an appeal with the Upper Tribunal (reference UT-2023-000007) against the First-tier Tribunal’s judgment that large marshmallows were not confectionery and therefore zero-rated (Innovative Bites Ltd v HMRC [2022] UKFTT 352 (TC)).
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
