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NEIL WARREN considers recent VAT developments that could affect restaurants and fast-food outlets
KEY POINTS
- HMRC plan to chase businesses which should be VAT registered.
- Application of VATA 1994 Sch 8 group 1 item 1 on
- takeaway food.
- Submit a protective claim for purposes of Finanzamt Burgdorf v Bog.
- Reason for serving food hot see Deliverance Ltd v CRC.
- Review clients’ records before the HMRC task force does.
VAT and food seems to be an important dish on HMRC’s menu at the moment.
First there is the saga about whether sausage and chips and other basic hot food dishes could be zero rated if sold on a takeaway basis for immediate consumption.
This dilemma follows the recent European Court of Justice decision in Finanzamt...
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