FTTTx VAT – ZERO RATING OF FOOD – the Appellant sold toasted sandwiches (known as Subs) and a filling, meatball marinara – was the Appellant’s dominant purpose for heating the foodstuffs to enable them to be consumed at a temperature above ambient air temperature – Yes – toasted subs and meatball marinara standard rated – Appeal dismissed – note 3(b) group 1 schedule 8 VAT Act 1994.
Citations:
[2010] UKFTT 487 (TC)
Links:
VAT
Updated: 28 August 2022; Ref: scu.426646