"It's roots are in value meals for families, so don't throw the baby out with bath water, " she warns.

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Restaurants can push value meals and cut back on promoting commodities-intensive super-size offerings.

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However, value meals generally have lower margins and are offered by the company to attract more customers with the hope that they might spend more on other expensive (and more profitable) items.

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B. 71 (1919) (providing that the value of the meals and lodging furnished a seaman was not taxable compensation).

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Some 91% of parents said they were very happy with the school meals service they received, with almost three-quarters (72%) saying the quality of the food was key and 87% saying they found school meals good value for money.

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For example, CMS explains when meals are subject to disclosure, who is included in the meal, and how to allocate the value of the meal among the appropriate individuals.

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