ZERO-RATING – food supplied for delivery – whether supplied above ambient temperature in order to demonstrate that it is freshly cooked or for the purpose of enabling it to be consumed hot – the latter (by Chairman’s casting vote) – appeal dismissed
Citations:
[2009] UKFTT 351 (TC), [2010] STI 1648
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.409141