莫里森斯必须缴纳1700万英镑增值税，英国法院裁定其热烤鸡不免税。 Morrisons must pay £17M in VAT after UK court ruled its hot rotisserie chickens aren’t exempt from tax.

莫里森斯必须缴纳1700万英镑的增值税，英国高等法院裁定其烤鸡因销售时仍保持热度而被大多数顾客冷食，需缴纳20%的增值税。 Morrisons must pay £17 million in VAT after a UK High Court ruled its rotisserie chickens are taxable at 20% because they remain hot when sold, despite being eaten cold by most customers. 法院认定,这些鸡在环境温度之上停留了两个小时,因为保热包装使鸡脱离了“碰巧热”的豁免。 The court found the chickens stayed above ambient temperature for up to two hours due to heat-retaining packaging, disqualifying them from the "incidentally hot" exemption. 2012年至2014年,HMRC没有获得明确的指导,但超市未能披露关键包装细节。 HMRC had no clear guidance from 2012 to 2014, but the supermarket failed to disclose key packaging details. 该决定影响到销售类似物品的其他主要零售商。 The decision affects other major retailers selling similar items.