- The Order introduced a reduced VAT rate for certain hospitality services during COVID.
- Alcoholic beverages were excluded from this reduced rate.
- The definition of alcoholic beverages did not explicitly mention cider.
- JD Wetherspoon claimed a reduced VAT rate for cider during the specified period.
- HMRC rejected the claim, interpreting the Order as including cider.
- The First-tier Tribunal rejected JD Wetherspoon’s appeal.
- The Tribunal found that the definition of alcoholic beverages should include cider.
- The decision was based on correcting drafting errors and ensuring compatibility with EU law principles.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
