Compass Contract UK Ltd v Revenue and Customs: VDT 6 May 2005

VALUE ADDED TAX – zero-rating – supplies of cold food from outlets within larger building – VATA 1994, Sch 8 Group 1 Item 1 – whether supplies made ‘in the course of catering’ – meaning of ‘catering’ – supplies not made in the course of catering – whether food to be consumed ‘on the premises’ – Note (3) to Item – food not consumed on premises of supply – appeal allowed

Citations:

[2005] UKVAT V19053

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 July 2022; Ref: scu.225167