By Maria Ward-Brennan In a blow to the HMRC, the Upper Tax Tribunal has agreed with a decision that ‘mega marshmallows’ are not confectionery and, therefore, can continue to be taxed at zero-rated. A London-based wholesaler of American sweets and treats, Innovative Bites, appealed after the HMRC decided that ‘mega marshmallows’ was confectionery and ought to have been standard rated. The case first went to the First Tier Tribunal, which concluded that mega marshmallows are sold and purchased as a product specifically for roasting. When reaching its findings, the FTT considered the marketing, t…