In Olive Garden Catering Company v HMRC [2018] UKFTT 393 (12 July 2018) the FTT found that supplies of cook chill food by a catering company to a university were standard-rated under VATA 1004 Sch 8 note 3B.
Olive Garden supplied food to the university of Aberdeen. The issue was whether the supply of food and staff by Olive Garden to the university was a single standard-rated supply or whether the main supply was a zero-rated supply of food with a separate supply of staff eligible for staff wages concession. The FTT observed that the ‘economic and commercial realities’ should be the starting point. However it rejected Olive Garden’s argument that the agreement was a sham that did not reflect the intentions of the party. Applying Secret Hotels2 [2014] UKSC 16 the contract could only be ignored if there were ‘vitiating facts pointing to a different...
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