VAT – ZERO-RATING – sale of hot ‘paninis’ – whether supplies in the course of catering – whether ‘paninis’ heated for the purposes of enabling them to be consumed off the premises – no – ‘paninis’ found to have been grilled in-shop for the purpose of completing baking process commenced elsewhere – supplies held to be zero-rated – appeal allowed
[2006] UKVAT V19902
Bailii
England and Wales
Updated: 17 October 2021; Ref: scu.247552