BRC briefing on VAT and hot food

Document type: Briefing
Corporate author(s): British Retail Consortium
Publisher: British Retail Consortium
Date of publication: 16 April 2012
Subject(s): Trends: economic, social and technology trends affecting business

Collection: Business and management
Material type: Reports

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A briefing opposes the introduction of value-added tax on hot food purchased in shops. It is argued that it will reduce retail sales in one of the few remaining growth sectors, disproportionately affect the poor, and create legal uncertainties.