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Deliverance Ltd v HMRC

In Deliverance Ltd v HMRC (Upper Tribunal – 16 February) a company (D) delivered a wide range of foods including crispy duck pancakes spring rolls samosas falafels sesame prawn toasts and onion bhajis. The First-tier Tribunal upheld HMRC’s ruling that these items failed to qualify for zero-rating. However the Upper Tribunal allowed D’s appeal against this decision. Proudman J held that D’s purpose in heating the food had been to comply with food hygiene regulations rather than to enable the food to be consumed at a temperature above the ambient air temperature. Accordingly applying the principles laid down by the CA in John Pimblett & Sons Ltd v C & E Commrs [1988] STC 358 the supplies qualified for zero-rating.

Why it matters: VATA 1994 Sch 8 Group 1 provides that supplies of food may be zero-rated but that supplies...

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