Deliverance Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 58 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 8 February 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
8 February 2011

Read the full decision in Deliverance Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 58 (TCC).

VAT zero-rating- food supplied for delivery-whether supplied above ambient temperature for the purpose of enabling it to be consumed hot or of demonstrating that it is freshly cooked- appeal allowed on the basis of the latter.

Published 1 December 2016