UK Chancellor of the Exchequer Rishi Sunak delivered his Summer Economic Update in Parliament on 8 July 2020, including the Plan for Jobs 2020, which provides a series of measures focused on supporting jobs in the country. With respect to taxation, this includes two main VAT measures:

• Temporary VAT cut for food and non-alcoholic drinks – From 15 July 2020 to 12 January 2021, to support busin…