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...