Deliverance Ltd is a catering company. Amongst the foods they deliver to customers are items such as spring rolls and samosas, which are freshly cooked and leave the premises above ambient air temperature. HMRC argued successfully before the First Tier Tribunal that because the food was supplied hot it should be standard rated. Deliverance appealed to the Upper Tribunal, who agreed that the earlier Tribunal had not applied the hot food test correctly and that the purpose of demonstrating that the food was freshly cooked and the purpose of enabling the food to be consumed hot were conceptually different. The taxpayer’s appeal was therefore allowed.
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