Eat Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2019] UKFTT 67 (TC) (28 January 2019)

Eat Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2019] UKFTT 67 (TC) (28 January 2019)

The Tribunal found that the common intention of Eat Limited and its customers was that breakfast muffins and grilled ciabatta rolls were supplied hot, as evidenced by the grilling process, temperature at supply, and heat-retaining packaging. The products were heated for the purpose of being consumed above ambient...

Source-derived case information.

Citation
[2019] UKFTT 67
Parties
Appellant: Eat Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 January 2019
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Zero Rating, Food Supplies, Hot Food, Group 1 Schedule 8 VAT Act 1994
Tax Law VAT Zero Rating Food Supplies Hot Food Group 1 Schedule 8 VAT Act 1994

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Parties

Eat Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the supply of breakfast muffins and grilled ciabatta rolls by Eat Limited should be zero-rated or standard-rated for VAT purposes under Group 1, Schedule 8 VAT Act 1994
  2. 2 Whether the products were supplied as 'hot food' for the purposes of VAT legislation

Ratio Decidendi

The Tribunal found that the common intention of Eat Limited and its customers was that breakfast muffins and grilled ciabatta rolls were supplied hot, as evidenced by the grilling process, temperature at supply, and heat-retaining packaging. The products were heated for the purpose of being consumed above ambient temperature, thus falling within the definition of 'hot food' for VAT purposes and subject to standard rating.

Court Disposition

Appeal dismissed

Orders

  • The appeal by Eat Limited is dismissed.
  • Directions given regarding potential costs applications under Rule 10 of the Tribunal Procedure Rules.