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HMRC internal manual

VAT Food

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HM Revenue & Customs
Updated
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VAT on food: recent changes

Below are details of the amendments that were published on 19 December 2011 (see the update index for all updates)

Section Details of update
   
VFOOD0100, VFOOD0140  Deleted pages
VFOOD4100 Amended to include reference to the ECJ Manfred Bog decision.
VFOOD4200 Amended to provide clarity. Reference added to the Upper Tier Tribunal decision relating to Deliverance Ltd.
Reference added relating to the First Tier Tribunal decisions in the cases of European Independent Purchasing Company and Sub One Limited.      
  VFOOD4500 Updated to include reference to the First Tier Tribunal decision in Made to Order Ltd.  
  VFOOD5000 Updated in the light of the Astra Zeneca Tribunal decision. Reference added relating to the First Tier Tribunal decision in the case of West Country Vending Services Ltd.  
  VFOOD7500 Updated to include reference to the First Tier Tribunal decisions relating to Innocent Smoothies and Lucozade Sports drinks. Amended to clarify the position regarding powders that are used for making milk shake drinks.  
  VFOOD8000 Updated to include reference to the Court of Appeal decision relating to Regular Pringles.  
  VFOOD8500 Updated to include reference to the First Tier Tribunal case of Supreme Petfoods Ltd.