[derekgas]

cold food doesnt attract vat I dont think, but when you toast it, it is hot food. Another vat item that gets up my nose is tea and coffee, we buy the stuff in for staff, and pay vat on it, but cant just claim it back, we have to charge it with vat to ourselves. So if we buy sugar, we claim the vat back, but have to add vat to the cost first and pay the difference, otherwise we would have to pay the vat on what you would charge to sell the tea/coffee on. Marshalls mono used to have free brews for the staff, then they got slapped with a £10,000 vat bill because they claimed the vat on the stuff, but didnt pay it on the making up.