- IBL treated ‘Mega Marshmallows’ as zero-rated for VAT
- HMRC believed the product should be standard-rated as ‘confectionery’
- FTT allowed IBL’s appeal, stating the product was not ‘confectionery’
- UT dismissed HMRC’s appeal, stating Note 5 was not a deeming provision
- Decision provides insight into deeming provisions in VAT legislation
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
