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Deliverance Ltd appealed to the Upper Tribunal against the First-tier Tribunal’s decision to uphold HMRC’s rejection of the taxpayer’s claim for the repayment of VAT on the basis that certain food should not be standard-rated ‘hot food’ but should be zero rated as cold food.
The appellant company which supplies food for delivery alone argued that although some of the food is cooked and may be above room ambient temperature all dishes should be regarded as zero rated because the heating was intended purely to lure and assure customers that it was freshly cooked.
The VAT position is governed by VATA 1994 s 30 and Sch 8 which generally zero rates food. However an exception is a supply in the course of catering. VATA 1994...
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