Have You Registered On Our Website? If you'd like to receive our monthly newsletter (packed full of useful information), or our regular tax reminders, a selection of free resources, or over 60 factsheets .... then click here now.
HMRC are consulting on changing the rules on hot takeaway food to ensure that all food (with the exception of freshly baked bread) that is above ambient air temperature when provided to the customer is standard rated.
Currently the rules are complex as if food is hot because it has just been cooked, such as freshly baked pies or roasted chicken, these items may in certain circumstances be zero rated for VAT purposes.
We will let you know the outcome of the consultation.