- Slice of Pie Limited supplied hot, cooked meals to nurseries, with food components delivered separately.
- SPL claimed the supply should be zero-rated for VAT as food, but HMRC argued it was standard-rated catering.
- The First-tier Tribunal agreed with HMRC, ruling the supply was catering because meals were hot, ready-to-eat, and delivered for immediate consumption.
- The nurseries’ actions did not constitute significant food preparation.
- SPL’s appeal was dismissed.
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.
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