HMRC have updated their manual VAT Food.
The updates are as follows:
- “Items benefiting from the relief: What is food?: Food and medicine: foods for a person made weak or disabled by illness or injury” – “Invalid” removed from the title of page replaced with “foods for a person made weak or disabled by illness or injury”;
- “Excepted items: beverages: specialist drinks” – the word “Invalid” removed from the page replaced with “person made weak or disabled by illness or injury”; and
- “Excepted items: beverages: Item 4A: sports drink” – reference to “invalid” replaced with a “person made weak or disabled by illness”.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
