This was an appeal against the decision of HMRC to raise an assessment for £8,930 on the basis that the appellant’s hot food sales were standard rated supplies. The appellant contends that the supplies should have been treated as zero rated.

The grounds of appeal relied upon were that the supplies fell outside the definition of “in the course of catering” as detailed in VAT Notice 709/1, as they were not for consumption on the premises and the supplies require arranging on serving plates, which constitutes preparation by the customer and which falls outside of “in the course of catering”. In addition, the appellant had contacted the HMRC VAT Helpline three times and had been advised that this interpretation was correct and that the supplies could be zero-rated.

The appellant raised the further argument that the supplies fell to be treated as welfare on the basis of the care offered by the