Regulations1 made under VATA 1994, Sch 11, para 2(6), provide for HMRC to issue a Notice describing methods to be adopted by retailers who make supplies at other than the zero-rate. One such method applies to businesses providing supplies of catering2. The notice in question is Notice 7273 (section 7 of which describes the catering adaptation).
Catering adaptation—turnover threshold
The catering scheme is only available for caterers which expect their annual turnover for the next 12 months to remain below £1 million4. In Mithras5, the relevant turnover exceeded this figure, and the Tribunal was required to consider whether the apportionment of turnover applied by the appellant was an agreed method under SI 1995/2518, s 67(1) (see V3.553). Despite the fact that no formal agreement existed, the tribunal considered that:
'If one looks at the evidence as a whole which includes the completion of the various VAT forms, the understanding of the Appellant, the representations made in writing by the HMRC officers, details of the meeting taken by the accountant as
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:42