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HMRC internal manual

VAT Food

Hot and cold take-away food: ‘freshly cooked’

The issue here is whether the high temperature denotes freshness or the purpose of enabling the food to be consumed whilst still hot. Initially, this concerned only traditional baked dough products that are still warm because they have just been taken from the oven, such as bread, pies and pasties. The case law in this area has since covered chickens, curries and pizzas.

Some key cases relating to the law in force prior to the 1 October 2012 changes were;

John Pimblett & Sons (MAN/85/0158) (referred to in VFOOD4260

Greenhalgh’s Craft Bakery Ltd (MAN/91/0626) 

Domino’s Pizza Group Ltd (LON/2002/0139).

Marjorie Ann Malik t/a Hotline (LON/96/1252) 

Deliverance Limited [2009] UKFTT 351,

There has not yet been any litigation in relation to disputes involving periods after 1 October 2012 when the new Notes to the VAT Act were introduced.