Recent updated VAT notices from HMRC In the past couple of weeks HMRC has published updated versions of its: Building and Construction; Catering and take-away food; and Clubs and Associations notices. The first two are incorporating guidance that was released last year as Information Sheets following the changes to the law in the Finance Act 2012 to deal with … [Read more...] about Recent updated VAT notices from HMRC – October 2013
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HMRC pour cold water on hot take-away food?
HMRC pour cold water on hot take-away food? I wrote about this in my article Good news for hot take-away food suppliers? a few days ago after the release of the European Court of Justice's (ECJ) decision in Manfred Bog and others. HMRC has now published a Revenue & Customs Brief which almost makes clear HMRC's position in relation to the impact of the decision. The case … [Read more...] about HMRC pour cold water on hot take-away food?
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 the supplier in supplying … [Read more...] about Good news for hot take-away food suppliers?