Following the recent ECJ decision in the case of Manfred Bog and others (reported in CVC VAT Alert 23 March 2011), HMRC has issued Revenue & Customs Brief 19/11. HMRC considers that the ECJ judgment has no implications for the UK treatment of supplies of hot food and businesses should continue to treat their supplies in accordance with published guidance. Despite this Brief we believe that businesses should consider submitting refund claims to protect their position. Any business that would like to submit a claim or discuss this further should contact us on 020 7830 9669.
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