Opinion articles

OPINION: Is HMRC’s ‘hot or not’ test unfairly penalising cafe and restaurant owners?

OPINION: Is HMRC’s ‘hot or not’ test unfairly penalising cafe and restaurant owners?

Foodservice business owners might be being unfairly penalised by HMRC, in particular for how VAT is applied on food applying the ‘hot or not’ test, writes Annette Stone of Thomas Westcott Chartered Accountants. A client who operates a takeaway recently found themselves the subject of an HMRC VAT investigation. HMRC has a taskforce dedicated to looking

EDITOR’S VIEW: Relationship between kitchens and technology is only getting tighter

There’s a very large high street retailer, with a very large food offering, which buys a huge amount of catering equipment and operates an awful lot of kitchens. It is widely regarded as a progressive, forward-thinking organisation that moves with the times in an arena that is undergoing significant change. Yet it might surprise you

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