A bowl of chicken tandoori
Article
28th Nov 2019
25
This case concerning an Indian restaurant Exotic Spice (Sprotborough) Ltd ( TC04739 ) reminded me of my article about the VAT issues of...
Barista serving take away coffee
Article
20th Feb 2019
20
Neil Warren investigates whether fast food businesses are overstating their zero-rated sales. Are staff making big VAT errors without...
Toasted ciabatta
Article
15th Feb 2019
3
Chain restaurant Eat’s claim that its takeaway grilled ciabatta rolls and breakfast muffins should be zero-rated has been criticised as a “...
Brownies
Article
24th Jan 2019
7
David McKinlay considers the ever-confusing world of VAT and cakes following the case concerning a healthy brownie produced by Pulsin’ Ltd...
Front view of Subway Franchise Restaurant
Article
25th Oct 2018
4
Neil Warren explores a case where HMRC chose unrepresentative days to check the ratio of standard-rated and zero-rated sales in a takeaway...
Sandwiches
Article
3rd Sep 2018
4
Neil Warren reviews a case where the company claimed it was supplying zero-rated food and not standard-rated catering, and won its argument...
Milkshake trio
Article
16th Feb 2018
5
If you thought the VAT rules took the biscuit in defining jaffa cakes as…cakes, here is a case that distinguishes between different...
Sourdough bread
Article
9th Feb 2018
3
The tribunal deliberated on whether bicarbonate of soda was a standard rated chemical or a zero-rated baking ingredient. The court rose to...
Sad little gingerbread man covering his face
Article
10th Nov 2017
4
Neil Warren analyses the Office of Tax Simplification (OTS) recommendations for the VAT system and concludes that reform is needed, but the...