QSR Ltd (T/A First Taste) v Revenue and Customs: VDT 4 Apr 2006

VALUE ADDED TAX- zero rating – supplies of sandwiches and cold food to offices and within units in multi-occupancy buildings – VATA Schedule 8 Group item 1 – whether supplies made ‘in the course of catering’ or ‘ food for human consumption’ – meaning of ‘catering’ and exceptions – supplies not made in the course of catering as to sandwiches and cold food – yes as to business lunches – whether the food to be consumed ‘on the premises’ – Note (3) to item 1 -food not consumed on premises – appeal allowed


[2006] UKVAT V19528




England and Wales


Updated: 03 August 2022; Ref: scu.241235