||All England Reporter
|| All ER (D) 74 (Jun)
|| EWCA Civ 730
||Court of Appeal, Civil Division
Mummery, Scott Baker LJJ and Sir Charles Mantell
||Jonathan Peacock QC (instructed by Reynolds Porter Chamberlain) for the taxpayer.
||Melanie Hall QC and Owain Thomas (instructed by the Solicitor for the Revenue & Customs Commissioners) for the commissioners.
||9 June 2006
Value added tax - Zero-rating - Supplies of food 'in the course of catering' excepted from zero rating - Meaning of 'in the course of catering' - Guidance - Whether supply of sandwiches by claimant to customers at food outlets 'in the course of catering' where supplies not for consumption of sandwiches on premises of food outlet - , Sch 8.
For the purposes of the the circumstances surrounding the supplies of food were relevant to whether the supplies were 'in the course of catering', and therefore exempt from a zero rating, and indicated that the supplies in question had generally to be part of, or associated with, a broader activity in which the supply of food was accompanied by an additional element, usually of service or other facilities designed to add something to the experience of buying and consuming the food supplied.
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