Morrisons Loses VAT Appeal: Cool-Down Rotisserie Chickens Deemed Hot Food, No Legitimate Expectation Found

• The FTT ruled that cool-down rotisserie chickens (CDRCs) are “hot food” under VAT law and are not eligible for zero-rating.
• Morrisons’ appeal was dismissed; the FTT found CDRCs were supplied in the course of catering and thus VATable.
• The FTT confirmed it had jurisdiction to consider Morrisons’ legitimate expectation argument.
• The tribunal found no legitimate expectation existed, as HMRC had not given clear, unambiguous rulings that CDRCs were zero-rated.
• Both the liability and legitimate expectation grounds of the appeal failed.

Source: claritaxnews.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.

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