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.

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.

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