My accountant, Jane, steers me through the complexities of VAT and my many other queries with good humour and vast knowledge, and I am not sure I could have got through the first years of business without her help. Did you know that if an item is hot because it is freshly baked and then allowed to cool naturally, one can sell it for takeaway consumption without adding VAT? If one were to keep it hot, reheat it or if the customer sits down at a table to enjoy it then VAT mus
