The tribunal decisions in Pulsin’ Ltd and The Core (Swindon) Ltd are further examples of the complexity of VAT on food. The need for simplification is clear, not just from the legal questions addressed by the tribunal, but also from the impact that liability disputes can have on commercial relationships. Yet the route to simplification is hard. A first step may be to ensure that VAT rulings on food can be made publicly available in anonymised form.
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The tribunal decisions in Pulsin’ Ltd and The Core (Swindon) Ltd are further examples of the complexity of VAT on food. The need for simplification is clear, not just from the legal questions addressed by the tribunal, but also from the impact that liability disputes can have on commercial relationships. Yet the route to simplification is hard. A first step may be to ensure that VAT rulings on food can be made publicly available in anonymised form.
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