The Court of Appeal’s decision in the Subway case is an important development regarding the VAT liability of the supply of ‘hot’ takeaway food. However, even following this decision and the further legislation introduced in FA 2012, the practical implications of applying the correct test to determine whether food that is supplied for consumption at a temperature above ambient air temperature remain problematic. The implications of the CJEU decision in Manfred Bog concerning the main elements of supply may need to be further explored.
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The Court of Appeal’s decision in the Subway case is an important development regarding the VAT liability of the supply of ‘hot’ takeaway food. However, even following this decision and the further legislation introduced in FA 2012, the practical implications of applying the correct test to determine whether food that is supplied for consumption at a temperature above ambient air temperature remain problematic. The implications of the CJEU decision in Manfred Bog concerning the main elements of supply may need to be further explored.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: