At the latest hearing at the Court of Appeal, the judges have managed to drag out the proceedings even further.

Innovative Bites won cases at the First Tier Tribunal and the Upper Tribunal against HMRC, gaining the right to claim back £472,928 in VAT for periods 2015 to 2019.

However, HMRC’s view was always that the food item was confectionery and the FTT and Upper Tribunal ‘erred’ in their approaches and interpretation the Note (5) VAT rules.

Robin Prince, VAT partner at MHA said: ‘Everyone’s favourite new VAT food case has taken a new bizarre twist.

‘The court ruled that the liability of mega marshmallows had to be remitted back to the FTT, as the Court of Appeal failed to come to an agreement on the important question of fact whether giant marshmallows are normally eaten with the fingers.’