Good news for hot take-away food suppliers?

Good news for hot take-away food suppliers? Recently there have been two decisions released by the Courts which suggest that the UK is applying the wrong VAT treatment to supplies of hot take-away food. In the first case the Upper Tier Tax Tribunal ruled in the case of Deliverance Ltd that it was important to take into account the intention of … [Read more...]

Marks & Spencer’s teacakes – again

A couple of weeks before Christmas the Marks & Spencer's teacake issue raised its head again. Not, this time, about whether they should be zero-rated but whether Marks & Spencer would be unjustly enriched if they were to be given back the VAT they paid to H M Revenue & Customs (HMRC) until it was decided that the teacakes should be zero-rated. Most … [Read more...]

A busy week in UK VAT

It's been a busy week for UK VAT consultants. H M Revenue & Customs (HMRC) have issued two new Revenue & Customs Briefs and several consultation documents. In addition there have been a number of judgments released by the European Court of Justice (ECJ). First the two Revenue & Customs Briefs Smoking cessation products From 1 July smoking … [Read more...]

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