Queen’s Bench Division,

Judgment delivered 2 July 1981.

Value added tax – Catering supply of food from a stall or tent on a racecourse for immediate consumption – Whether a supply in the course of catering – Whether racecourse premises – Finance Act 1972, Sch. 4, Grp. 1, Note (3)(a) (now VATA 1983, Sch. 5, Grp. 1, Note (3)(a)).

  This was an appeal by the Crown from the decision of the London Value Added Tax Tribunal which set aside an assessment on Barry Herbert Cope (‘the taxpayer’) on the grounds that the supply of food made by him was zero-rated.

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