Morrisons Rotisserie Chicken VAT Case: When Is Food Legally “Hot” for Tax Purposes?

• The Morrisons VAT case focused on whether “cool-down rotisserie chickens” should be zero-rated or standard-rated as “hot food.”
• The Tribunal found that the chickens were kept hot after cooking and packaged in heat-retentive bags, meeting the legal definition of “hot food.”
• Morrisons’ argument of legitimate expectation was rejected due to lack of clear HMRC ruling and incomplete disclosure.
• The appeal was dismissed, confirming that food kept hot and in heat-retentive packaging can be standard-rated for VAT, regardless of marketing.
• The case highlights the complexity of VAT law and the importance of clear compliance and guidance from HMRC.

Source: vita-uk.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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