Read the full decision in
Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II
Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara –
whether heated for the purposes of enabling it to be consumed at temperature above
ambient air temperature – whether legislation and/or interpretation and/or
application thereof infringed principle of fiscal neutrality – whether FTT findings
irrational – application to adduce further evidence.
Published 1 December 2016