Content
Home Sweet Pension
Anything To Declare?
Death And Taxes
His And Hers
Oh, Gross!
We Didn't Mean It
Agassi Wins
Time To Go
It Could Be Worse...
Trivial Pursuit
Re: Mortgages
A Marriage Made In...
Time's Money
Show Business
Scam Of The Decade?
Gift Aid
Vat's Hot!
Wait For It
A Good Buy?
Know Your Articles
Rights And Wrongs
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Customs have had to look again at their rules to make sure that they can charge VAT on hot takeaways. Someone had raised an argument about exactly when you measure whether the food is hot - just as, in the past, there have been arguments about what you compared it with (the heat in the kitchen, room temperature in the shop, the freezing street outside?). It's now clear that it's when the food is provided to the customer that counts, not when the supplier receives payment. That's probably much the same in most cases, but someone could have designed a cunning plan to take advantage - perhaps the pizza delivery man would take a while to get back from your house, by which time the food would be cold (well, it would probably be eaten). Customs won a case related to this point, on the basis that pizzas were advertised as 'to be delivered hot' - but they've changed the rules just to make sure. The VAT rules on food can look funny, until you are running a food business and you get caught out - if you should be charging VAT and you aren't, it's very expensive. If you want to make sure you are getting it right, we can advise you.
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