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Kinnerton Confectionery Ltd v The Commissioners for Her Majesty's Revenue & Customs 5

[2018] UKFTT 382

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

21st June, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Innovative Bites Ltd v Revenue & Customs (VALUE ADDED TAX - zero rating - food)	[2022] UKFTT 352	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Sep 2022	BAILII
WM Morrison Supermarkets PLC v HMRC	[2021] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2021	BAILII		5
Invamed v HMRC	[2018] UKFTT 775	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Dec 2018	BAILII		3
Core (Swindon) Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc)	[2018] UKFTT 741	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2018	BAILII		1
Commissioners for His Majesty's Revenue and Customs v Innovative Bites Ltd (Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Multi-Factorial Assessment when considering Note 5 - Whether FTT erred in concluding Mega Marshmallows are not confectionery)	[2024] UKUT 95	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Roger Skinner Ltd v Revenue & Customs	[2012] UKFTT 525	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Aug 2012	BAILII		3
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2017] UKSC 55; [2017] 1 WLR 2945	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII		135
Commissioners for His Majesty's Revenue and Customs v Innovative Bites Ltd (Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Multi-Factorial Assessment when considering Note 5 - Whether FTT erred in concluding Mega Marshmallows are not confectionery)	[2024] UKUT 95	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2024	BAILII
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
HMRC v Roger Skinner	[2014] UKUT 204	United Kingdom Upper Tribunal	United Kingdom	15 May 2014	BAILII		6

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