The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note explores how issues around single and multiple supplies apply in the specific context of the zero-rating for food. In particular, it covers:
mixtures and assortments of food
packaging of food
catering in schools, colleges, hospitals, etc
For an overview of the scope of zero-rating for food in VATA 1994, Sch 8, Group 1, see the Food ― overview of zero-rating guidance note, and for guidance on single and multiple supplies more broadly, see the Single or multiple supplies ― application of Card Protection Plan and Levob Verzekeringen guidance note.
For more in-depth commentary on the legislation and case law surrounding the zero-rating for food, see De Voil Indirect Tax Service V4.218, and for single and multiple supplies, see De Voil Indirect Tax Service V3.105–V3.106.
Mixtures and assortments that contain both standard-rated and zero-rated items are usually treated by HMRC as mixed supplies for VAT purposes. Therefore, it will usually be necessary to apporti
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