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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)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
WM Morrison Supermarkets Plc v HMRC	[2023] UKUT 20	United Kingdom Upper Tribunal	United Kingdom	23 Jan 2023	BAILII		4
Holdings Ltd	[2023] UKSC 37	United Kingdom Supreme Court	United Kingdom	25 Oct 2023	BAILII		3
R (PACCAR Inc) v Competition Appeal Tribunal	[2023] UKSC 28; [2023] 1 WLR 2594	United Kingdom Supreme Court	United Kingdom	26 Jul 2023	BAILII		22
HM Revenue & Customs v The Core (Swindon) Ltd	[2022] UKUT 0301	United Kingdom Upper Tribunal	United Kingdom	circa 2022	BAILII		1
HMRC v The Core (Swindon)	[2020] UKUT 0301	United Kingdom Upper Tribunal	United Kingdom	circa 2020	BAILII		1
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Kinnerton Confectionery Ltd v The Commissioners for Her Majesty's Revenue & Customs	[2018] UKFTT 382	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2018	BAILII		5
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
R &C Commrs v Proctor & Gamble Ltd	[2009] EWCA 407	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2009	BAILII		5
HMRC v Premier Foods Ltd	[2007] EWHC 3134	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		1
R (Quintavalle) v Secretary of State for Health	[2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209	House of Lords	United Kingdom	13 Mar 2003	BAILII		308
Customs and Excise v Popcorn House Ltd	[1968] All ER 782		United Kingdom	circa 1968	LexisNexis		2
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1137
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123