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04 Apr 2011
A GERMAN SAUSAGE SELLER, Manfred Bog, won a European Court of Justice hearing that extended VAT reductions to the supply of hot food.
Advisers had suggested the decision could open up the HM Revenue & Customs to thousands of VAT refund claims.
Further reading
However, HMRC said the EU rules provide local jurisdictions to create exceptions. Because the UK has already legislated to exclude hot food from the EU VAT exemption, the latest tribunal ruling will not effect the UK.
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Visitor comments Add your comment
No Surprise
It is no surprise that HMRC have arrived at this conclusion. However even if they are taken to court over this then they will simply rule that all of the claims from the past are sublect to the 'Unjust Enrichment' rule and then they don't have to pay out.
This has been a bit of a storm in a tea cup.
Posted by: Nigel Reynolds, 05 Apr 2011 | 11:39
Go for it!!!
The unjust enrichment rule can be sidelined by arguing the business adheres to market consumer rates for hot food that had included VAT. VAT is irrelevant if people are not prepared to pay more than £2.99 for a burger etc.
Posted by: An Accountant, 02 Jun 2011 | 10:28
Unfair
Are we in eu rulings or out or is thee a ruling that permits hmr to pick and chose They are the biggest fraudsters and they change the laws to suit themselves Fastfood outlets should unit and shut down for two weeks a country strike it would be great the revenue they would lose
Posted by: Gabriel, 12 Sep 2011 | 15:01