No. 19,755

Decision given on 11 May 2006 by Mr Shipwright (Chairman).

Zero-rating – Food – Supplies of cold food from outlets within larger building – Whether supplies made in the course of catering – Meaning of ‘catering’ – Whether food consumed on the premises – Value Added Tax Act 1994, Sch. 8, Grp. 1, item 1 and Note (3).

  The issue was whether supplies by the appellant of cold food were zero-rated or were standard-rated as supplies of catering.

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