Apparently there are four ways to eat oversized marshmallows, some of which will mean you have to pay VAT on them. As judgments go this is thoroughly enjoyable (much like the marshmallows). https://www.bailii.org/uk/cases/UKFTT/TC/2026/500.html #food #law #uklaw #tax
Innovative Bites Ltd v Revenue and Customs (VAT, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Whether oversized marshmallows normally eaten with the fingers) [2026] UKFTT 500 (TC) (31 March 2026)

@flup How much did us tax payers just spend on that?! I think you'll find the same issue also relates to chocolate; chocolate sold as baking chocolate is definitely not confectionary to be eaten with the fingers. And a chocaholic would definitely never do such a thing. Never.
@penguin42 If you have rules you need experts and an arbiter, none of which are free. I get the whole ‘how much did this nonsense cost’ thing, but it’s only nonsense to us because the decision only affects us in that big marshmallows are now a bit cheaper. Actually thinking about it I’m quite happy for the taxpayer to cover any number of these if it means cheap and plentiful nosh.
@flup Yeh; it does feel though that there must have been a simpler way to resolve this case; like a lot of the other vat cases that dragged on for years.