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Catering dilemma

23 August 2011
Issue: 4318 / Categories: Tax cases , VAT
Value Catering Ltd (TC1189)

The company provided ready-to-eat meals in three different situations. First a stand delivery service whereby meals were delivered to a stand or pitch at a trade fair or show. These could be in the form of a light finger buffet finger buffet fork buffet or cocktail/canapé menu. It was also possible to have a lunchbox which comprised a complete meal.

Second it offered a food delivery servicem available to a range of customers either to their home or office and took the form of a ready-prepared ready to serve and ready-to eat buffet.

The third situation was the preparation and delivery of lunchboxes and picnic platters sold at the Harrogate Flower Show to members of the public who ordered them. There was a choice of two menus each of which was a complete meal in that...

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