Sub One Limited T/A Subway v The Commissioners for HM Revenue and Customs: [2012] UKUT 34 TCC

Upper Tribunal Tax & Chancery decision of Mr Justice Arnold on 3 October 2012.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 3 October 2012

Read the full decision in Sub One Limited T/A Subway v The Commissioners for HM Revenue and Customs: [2012] UKUT 34 TCC.

Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle of fiscal neutrality – whether FTT findings irrational – application to adduce further evidence.

Published 1 December 2016