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HMRC internal manual

VAT Food

HM Revenue & Customs
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VAT Food Manual: recent changes

Below are details of the amendments that were published on 23 December 2014 (see the update index for all updates)

Page  Details of update 
VFOOD0200 Actual wording of the VAT Law has been removed from this section and replaced with information advising where the relevant Law can be found.
VFOOD0240 Amended to advise the 2012 Budget changes
VFOOD2700 Amended to include reference to excepted item 4A Sports Drinks
VFOOD4100 Amended to incorporate the 2012 Budget changes regarding catering and Hot food
VFOOD7500 Introduced new section VFOOD7590
VFOOD7780 Amended to include 2012 Budget changes regarding Sports Drinks