- Morrisons sold rotisserie chickens in heat-retaining packaging and claimed they should be zero-rated for VAT.
- HMRC assessed VAT at 20%, arguing the chickens were a “supply in the course of catering” due to the packaging retaining heat.
- The First Tier Tribunal found the chickens were “kept hot after being heated” and thus subject to standard VAT.
- Morrisons’ appeal was dismissed; HMRC had not given any legitimate expectation of zero-rating.
Source: rossmartin.co.uk
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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