Currently, VAT is not charged on most food and drink, or hot baked goods, but is payable on takeaway food sold to be eaten hot.

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Some items, like perishable goods or "hot" cyclical fashion items, carry the additional risk of becoming stale or obsolete before they can be sold.

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Their economies are growing slower, but are still humming along as upwardly mobile Chinese drive demand for housing and consumer goods in those hot urban centers.

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Organic products are hot, global warming is not and most consumers say they prefer to buy socially responsible goods.

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