European Independent Purchasing Company Ltd and Another v Revenue and Customs: VDT 2 Jun 2008

VDT VAT – ZERO RATING – HOT FOOD CONSUMED OFF PREMISES – separate purposes for supplies of heated sandwiches – crisp up the bread for cold range – hot range for consumption hot – single purpose found – heating the sandwiches to be consumed hot – standard rate supplies – Appeal dismissed.

Citations:

[2008] UKVAT V20697

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272965