FTTTx VAT – food zero rating – whether supplies pre October 2012 heated for the purposes of enabling food to be consumed at a temperature above the ambient air temperature – whether supplies after September 2012 kept hot after being heated – preliminary issue decided in favour of HMRC
[2016] UKFTT 302 TC
Bailii
England and Wales
VAT
Updated: 16 January 2022; Ref: scu.564370