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:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.272965