Following the ECJ decision in the German case of Manfred Bog and Others The VAT Consultancy has been advising a number of businesses on what should be done next.

The decision has created the opportunity to explore whether the zero rating for food has been properly implemented in the UK, and specifically whether it is appropriate to have excluded hot take-away food from the zero rate – resulting in a standard rated supply. There is still much speculation regarding the outcome and many businesses will choose not to pursue a claim. For businesses that are considering the benefits of making a claim, they should now be considering how to prepare that claim.

The VAT Consultancy is well placed to provide support for those that want to explore the opportunity further. In this respect we have teamed up with a VAT Technical Adviser who will work with us to develop the technical basis and advise on the legal process.

Businesses should, in any case, be aware that it is only possible to make a claim for the past four years, which means that any delay in submitting a claim will reduce the overall claim.

If you would like further assistance or information then please contact me: karen.mulcahy@thevatconsultancy.com or 01962 735350.