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I own a café on a terraced street in one of the wettest cities in England. There are no tables or chairs outside so I have not been concerned about the Budget 2012 definition of premises.
I standard rate everything consumed in my café as well as hot food and drinks that are taken away and I zero rate everything else.
My query relates to a new service line which involves taking telephone orders to deliver filled rolls to offices.
On one occasion when handing the bag of rolls to the receptionist I asked if they were for a special event.
She told me that she would be eating her cheese roll at her desk and she did not care what her colleagues did with the rolls they had ordered.
My competitor has a sandwich van which he parks outside offices in the hope that people will...
