Does any of our VAT experts have any information regarding the Manfred Bog Case ruling made in Germany which relates to "food and meals which have been prepared for immediate consumption by boiling, grilling, roasting, baking or other means"
Apparently this ruling could cause all takeaway food to be zero rated in the UK! with the possibility of retrospective claims of 4 yrs back this could be massive!
Does anyone have any further information or even any successful cases in the UK regarding the zero rating of hot food as described above?
The argument was that this would be a supply of goods and not services as the service element of takeaway food is not predominant.
Hains Watts are already advertising this ruling on their website.