The Folly of Loopholes and Complex Tax Codes

[RandBlade]

VAT is simpler even than PAYE.

Computer does it all for me. Is a good VAT-chargeable? If yes: Charge VAT. If no: Don't. Done.

Cold food (eg to take home and cook/eat) is a necessity, so is zero-rated.
Cooked food and eating out are luxuries (so charge VAT). That is the logic Minx. The oddities of being charged differently for the same product somewhere like Subway is just a consequence, its not the intention. Trying to do away with those oddities would probably make the tax code even more complex though!

[EyeKhan]

VAT is simpler even than PAYE.

Computer does it all for me. Is a good VAT-chargeable? If yes: Charge VAT. If no: Don't. Done.

Cold food (eg to take home and cook/eat) is a necessity, so is zero-rated.
Cooked food and eating out are luxuries (so charge VAT). That is the logic Minx. The oddities of being charged differently for the same product somewhere like Subway is just a consequence, its not the intention. Trying to do away with those oddities would probably make the tax code even more complex though!

Seems like Subway, whether you heat your sandwich or not, (I prefer mine toasted ) is "eating out."