Greggs threatens legal action over 'hot' food VAT

News that high street bakers Greggs are threatening legal action over which 'hot' foods will be liable for VAT under the rules set out in the Budget last Tuesday prompt the following questions:

What is Dominant Purpose?

1. Is a toasted sandwich quite distinct product from an un-toasted sandwich both in terms of flavour, appearance and texture. Is the creation of toast quite different from just warming or heating bread?

2. Is a toasted sandwich supplied bar two is not actually above the ambient air temperature as at the time of the supply if Indeed the majority of the toasted sandwiches are significantly below the ambient air temperature?
 

 

Add comment
Log in or register to post comments
This blog

Fairness in justice is written by Monty Jivrav, a consultant at the commercial law firm Jeffery Green Russell. Monty has more than four years’ litigation experience and seven years in commerce, during which he has dealt with HMRC on a wide variety of indirect and direct tax issues. This understanding of how HMRC's policies affect UK businesses helps him to prepare and litigate claims against HMRC.

His extensive knowledge of domestic and international businesses, compliance work and due diligence procedures, place him in a unique position to assist clients on evidence and strategy. In January 2007 he was one of the few individuals invited to give evidence before a Lords EU subcommittee inquiry into Missing Trader Intra-Community (MTIC) fraud in the UK.