Compass Contract Services UK Ltd has won the latest round in its VAT case to determine that its supplies of take-away sandwiches to the BBC are zero and not standard rated.
The court found by a majority that food supplied by the company to the broadcaster was not a supply "in the course of catering".
This case has implications for many takeaways, particularly those who are housed within a larger business premises, and or have contractual arrangements to provide cold take away food.
Compass, which is the largest food service organisation in the world, makes supplies of sandwiches (as well as other items of hot and cold food and drinks) to customers. These include...