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 the supplier in supplying … [Read more...] about Good news for hot take-away food suppliers?
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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 VAT specialists thought that … [Read more...] about Marks & Spencer’s teacakes – again
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 cessation products sold over … [Read more...] about A busy week in UK VAT