Zero rating – Supply in the course of catering – Bakers selling freshly baked pasties hot – Pasties sold hot as proof they were fresh – Fact some hot pasties consumed immediately did not alter appellant’s purpose in selling pasties hot – Pasties zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 1.
The issue was whether the pasties supplied by the appellant company were ‘hot food’ as defined by Note (3)(b)to Grp. 1 of Sch 5 to the Value Added Tax Act1983, and therefore standard-rated.