Tribunal Rules Mega Marshmallows Not Confectionery; Zero-Rated for VAT Under UK Law

• The case concerns whether “Mega Marshmallows” are zero-rated or standard-rated for VAT purposes.
• The main issue is whether these oversized marshmallows are “normally eaten with the fingers.”
• The Tribunal found that they are not normally eaten with the fingers.
• As a result, the appeal was allowed and the product is zero-rated for VAT.

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.

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