An HMRC spokesperson told Business & Accountancy Daily: ‘We’ve considered this decision, which is limited to the facts of the case, and will not be appealing. The earlier Court of Appeal decision has already established the correct framework for determining whether a product is confectionery.’

The decision not to take this case further will be welcome news for the taxpayer, Innovative Bites Limited, sellers of a product called Mega Marshmallows, with the company long arguing its giant treats should be zero rated as they are not confectionery but made for heating on an open fire.