HMRC VAT Notice on Food

HMRC Notice 701/14 – Food (December 2014)

HMRC have issued a revised Notice 701/14 (February 2014) which explains when food can be zero-rated. It has been updated from the 2011 version to include information about the liability of sports nutrition drinks. This notice cancels and replaces the October 2011 version reports Harris & Co accountants Northampton.