Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 8 February 2011.
Read the full decision in Deliverance Limited v The Commissioners for HM Revenue and Customs:  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
Release date: 8 February 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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