Deliverance Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 58 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 8 February 2011.

Read the full decision in .

VAT zero-rating- food supplied for delivery-whether supplied above ambient temperature for the purpose of enabling it to be consumed hot or of demonstrating that it is freshly cooked- appeal allowed on the basis of the latter.

Updates to this page

Published 1 December 2016