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To whom is a supply of food at a party in a cricket clubhouse made?
I act for a local cricket club which is VAT registered and had a VAT inspection last week. The HMRC officer is seeking to assess tax on the value of meals sold by the independent caterer that the club uses for meals and social functions held at the clubhouse. He is looking to go back four years.
If someone wants to have a party at the club they would pay the cricket club £100 to hire the room – and £15 per head for a three-course meal. But to save £2.50 of VAT for each meal the caterer has always raised an invoice directly to the person hosting the party because she is not VAT registered.
The host then pays her directly with no payment made through the club’s bank account; the club receives no commission or payment from the caterer. Do readers think that HMRC...
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