VAT and Food: When are Marshmallows zero-rated?! It’s the time of year for bonfires and fireworks. We all love toasted marshmallows to accompany sparklers and firework displays. A recent case found that giant marshmallows can be zero VAT rated after a manufacturer...

What is the VAT Tax Point Date? The tax point date for a supply is the date the item is bought or sold from a VAT point of view. Why does the VAT Tax Point Date Matter? The tax point...