Tax blows hot and cold
Let no man say that the esteemed VAT special commissioners are under-fed. If they’re not sipping smoothies, they are munching Jaffa Cakes, all in the name of deciding whether these tasty items should be zero or standard-rated.
Recently, the specials delved into the lip-smacking world of hot toasties and grilled paninis supplied by the good folks of Coffee Republic. The mocha-makers were pushing to have the hot goodies zero-rated, but after much deliberation the tax beaks decided that the eats should really be standard rated, as they were heated with the ultimate aim of being consumed above ‘ambient air temperature’.