VAT Notice 701/14 Food – Updated
The latest version of the above notice is now available. This notice cancels and replaces the previous version in May 2002. Details of any changes to the previous version can be found in paragraph 1.1.
Food, food processing, and catering are areas of common difficulty and often subject to error when submitting VAT returns. This notice clearly lays out the applicable legislation and rules in detail.
The revised notice can be found at http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_CL_000118&propertyType=document#P13_333