Manfred Bog, a purveyor of sausages and chips from three mobile snack bars, has won a ruling from the European Court of Justice that he did not have to charge the full rate of VAT.
The rationale being that his sausages required so little preparation that they did not constitute catering.
This of course opens the doors to claims for VAT refunds from operators of food stalls in the UK (if successful, will they be contacting their customers and paying them their VAT back I wonder?)
Anyhoo, HMRC have claimed that the decision does not have "application in the UK".
Hmmm, given that HMRC have a tendency to get things wrong these days (eg the applicability of the A19 concession) I would suggest that rejecting the possibilities of VAT reclaims being made/successful is a tad premature and tempting fate.
Tax does have to be taxing.
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