September 24, 2026

High court rules whole cooked cool-down chickens should be subject to standard 20% tax rate for hot food

The UK supermarket chain Morrisons faces a £17m tax bill after losing a lengthy court battle against HMRC over the charging of value added tax (VAT) on rotisserie chicken.

The high court has ruled that whole cooked cool-down chickens should be subject to the standard 20% VAT rate for hot food.

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