VAT- ZERO-RATING – Hot food – pasties baked in oven – some placed in a heated cabinet others placed in wicker baskets and on trays – whether the pasties destined for the heated cabinet were heated for the purpose of enabling them to be consumed hot – satisfied on the evidence that the Appellant’s predominant purpose was to heat them to be consumed hot – Appeal dismissed – Note 3(b) Item 1 Group 1 Schedule 8 VAT Act 1994.
Citations:
[2006] UKVAT V19793
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.246111
