Slice of Pie Limited v The Commissioners for HMRC
Decision date: 7 January 2026
Neutral citation: [2026] UKFTT 39 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Slice of Pie Ltd supplied hot, menu‑ordered cooked meals delivered to nurseries and invoiced per meal. The Tribunal held those supplies were "in the course of catering" and therefore standard‑rated for VAT, dismissing Slice of Pie's appeal. The Tribunal also reached the same conclusion applying Note 3 to Group 1 of Schedule 8.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: medium
The decision applies a multi‑factor, objective assessment to determine whether a supply is "in the course of catering", considering presentation, delivery hot and ready to eat, menu ordering, the degree of recipient preparation/serving, contractual terms (consumption on premises, hot supply guarantee) and unit billing; taken together these factors showed an ordinary person would regard the supplies as catering. The Tribunal also treated Note 3 as part of the statutory test: food supplied for consumption on the premises where supplied, or hot food supplied off the supplier’s premises, falls within catering even if the physical eater is not the contractual customer.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal remarked that some authorities were of limited assistance on the facts and rejected the argument that the contractual recipient must be the ultimate consumer for Note 3 to apply. It also indicated a willingness to prefer statutory Note 3 analysis where appropriate, provided parties have an opportunity to make further submissions.
Warning
- The chunk contains substantial repetition of material within the judgment. The provided notes contain repetition and are from a single chunk; they may not capture the full judgment text.