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 for consumption above ambient air temperature. The grilling process, heat-retaining packaging, and absence of sales of cold products demonstrated that the products...

Source-derived case information.

Citation
[2019] UKFTT 67 (TC)
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 Supply, Catering, Hot Food, Burden of Proof
Tax Law VAT Zero Rating Food Supply Catering Hot Food Burden of Proof

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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 consumption above ambient air temperature

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 for consumption above ambient air temperature. The grilling process, heat-retaining packaging, and absence of sales of cold products demonstrated that the products were intended to be eaten hot. Therefore, the supplies were standard-rated for VAT purposes.

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.