United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Deliverance Ltd v HMRC [2011] UKUT 58 (TCC) (08 February 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/58.html
Cite as: [2011] STI 531, [2011] UKUT 58 (TCC), [2011] STC 1049, [2011] BVC 1601

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Deliverance Ltd v HMRC [2011] UKUT 58 (TCC) (08 February 2011

VAT zero–rating – food supplied for delivery–whether supplied above ambient temperature for the purpose of enabling it to be consumed hot or of demonstrating that it is freshly cooked- appeal allowed on the basis of the latter.