In Eat Ltd v HMRC [2019] UKFTT 67 (28 January 2019) the FTT found that breakfast muffins and ciabatta rolls (‘the sandwiches’) which were heated up prior to consumption did constitute ‘hot food’ (VATA 1994 Sch 8 Group 1 note 3).
Eat sells a range of hot and cold food and drink products through its many outlets in the UK. The food and drinks can either be consumed at the outlet or be taken away for consumption elsewhere. The appeal related to sandwiches supplied to be consumed away from Eat’s premises.
The sandwiches are supplied to Eat part-baked and Eat sources the different fillings from third party suppliers (pre-cooked and chilled where appropriate). They are assembled at Eat’s central kitchen where they are individually packaged before being distributed to Eat’s retail outlets. If a customer purchases a sandwich the product is finished-off in the outlet’s grill.
The FTT...
