TAX NEWS: Revenue advises on catering after Compass victory. By Rebecca Benneyworth

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HMRC has provided guidance on the liability of supplies of catering to VAT following the judgement of the Court of Appeal in the case of Compass Contract Services UK Limited, which HMRC has decided not to appeal to the House of Lords.

The problem area is the definition of catering for the purposes of VAT. All food and drink supplied in the course of catering is standard rated. Catering is defined as including supplies of food or drink for consumption on the premises on which they are supplied. Compass supplied food and drink from retail units situated within the BBC Television Centre. Compass did not treat these supplies as catering, on the basis that consumption took place elsewhere within the centre, and not in the retail units. Thus the supply was not made where it was intended to be con...

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