TaxCorporate TaxHMRC rules out hot food VAT bonanza

HMRC rules out hot food VAT bonanza

Fast food retailers received a setback when the taxman said a recent EU tax tribunal ruling would not apply in the UK.

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.

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.

Related Articles

Watch out when winding up

Corporate Tax Watch out when winding up

1m Emma Rawson, ATT Technical Officer
How might Brexit affect UK tax policy?

Brexit & Economy How might Brexit affect UK tax policy?

1m Santhie Goundar
HMRC large business tax enquiry duration rises to 3 years

Corporate Tax HMRC large business tax enquiry duration rises to 3 years

4m Emma Smith, Managing Editor
EU divided over radical tax reforms targeting tech giants

Corporate Tax EU divided over radical tax reforms targeting tech giants

8m Alia Shoaib, Reporter
‘Google tax’ nets HMRC £281m

Corporate Tax ‘Google tax’ nets HMRC £281m

8m Emma Smith, Managing Editor
OTS report: Corporation tax should follow accounts

Corporate Tax OTS report: Corporation tax should follow accounts

10m Alia Shoaib, Reporter
HMRC tax evasion assistance requests double in five years

Corporate Tax HMRC tax evasion assistance requests double in five years

11m Emma Smith, Managing Editor
Spring Budget 2017: Making Tax Digital

Business Regulation Spring Budget 2017: Making Tax Digital

1y Shereen Ali, Deputy Editor