Is it the same as this? UK Why do we charge different prices for Eat‐in and Take‐away? This is purely down to the management of Value Added Tax (VAT). Her Majesties Revenue and Customs(HMRC) have stated that any ‘Cold take‐away foods’ are Zero rated. These products include sandwiches, wraps, yoghurts, cakes and some cold milk based drinks. You must always charge VAT at the standard rate if you make a supply of food and drink for consumption on the premises on which it is supplied. Also, you must charge VAT at the standard rate if you supply hot take-away food (that is, food for consumption away from the premises where it is sold). It is, therefore, important to know what ‘premises’ means as there will be times when it is not just the outlet where your business is situated. What are ‘premises’? For the purposes of Group 1 of Schedule 8 of the VAT Act, ‘premises’ are the areas controlled by the retailer and/or, those areas which have been specifically provided for the customer to consume the food purchased. 4.1 What is the liability of take-away food and drink? Hot take-away food and drink is always standard-rated. Cold take-away food and drink is zero-rated, provided it is not of a type that is always standard-rated (such as crisps, sweets, beverages and bottled water). 4.2 What is take-away food and drink? Take-away food is food sold for consumption off premises. http://www.dur.ac.uk/resources/yum/survey/WhydowehavedifferentpricesforEatIn.pdf 'Pasty tax' confusion for Cornish businesses over 20% VAT There is still confusion over the way VAT is charged on the sale of Cornish pasties a year on from when the so-called "pasty tax" was announced. A survey by the Cornish Pasty Association has found some firms in Cornwall are charging the 20% tax while others are absorbing the cost. If a pasty is still warm from the oven, VAT should not be added but it should if it has been kept warm in a cabinet. One firm said the cost of ingredients was more of a problem than VAT. Plans to introduce the tax payable on takeaway food sold to be eaten hot were announced in March 2012 and introduced in October. http://www.bbc.co.uk/news/uk-england-22521314
similar, but not exactly the same. food eaten on-premises is always taxed, while food taken to eat elsewhere is never taxed, whether it is warm or cold. the exception: drinks are always taxed.
Annoying SOUNDS annoy me! https://www.youtube.com/watch?v=KAWoP1kncRE"]https://www.youtube.com/watch?v=KAWoP1kncRE
YES! Although most of them (now) do the grunting to some degree, I've never heard anybody scream like Maria Sharapova. Dear God...her screams last until whoever she is playing has hit the ball. I wouldn't even want to go see her play in r/l. WTH no opposing player has never complained is beyond me. I discussed this with my brother, and he told me that the only way she would ever get called down on it was if the opposing player were to complain.
Traffic. Having a really itchy booger in my nose while in traffic but refraining from picking it because I will annoy calgirl... ='[
Looking at people in traffic who want to pick their nose, but refrain from doing so because they don't want to annoy calgirl.