In Olive Garden Catering Ltd v HMRC [2018] TC06595, the FTT found that the appellant was providing separate supplies of food and services, but the services provided were standard rated catering services.

The FTT allowed the appeal in part:

Links

Food: catering and takeaway

Staff and VAT

Correcting VAT errors

Single or multiple supply?

External link

Olive Garden Catering Ltd v HMRC [2018] TC06595