- Appeal by HMRC against FTT decision on Mega Marshmallows
- FTT allowed taxpayer’s appeal that Mega Marshmallows are not confectionery
- Decision based on product being sold for roasting, marketing, packaging, size, positioning in supermarkets, and seasonal sales
- Background: HMRC assessed appellant for standard rating Mega Marshmallows
- Primary issue: whether Mega Marshmallows fall within Excepted Item 2
- Legal status and effect of Note 5 to be determined
- Concerned with domestic legislative provisions in this appeal
Source: bailii.org
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.
