VAT zero-rating – food supplied for delivery-whether supplied above ambient temperature for the purpose of enabling it to be consumed hot or of demonstrating that it is freshly cooked- appeal allowed on the basis of the latter.
[2011] UKUT 58 (TCC), [2011] STI 531, [2011] BVC 1601, [2011] STC 1049
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.440799