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.
Read the full decision in .
Value Added Tax 鈥� zero-rating 鈥� Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) 鈥� food 鈥� toasted sandwiches and meatball marinara 鈥� whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature 鈥� whether legislation and/or interpretation and/or application thereof infringed principle of fiscal neutrality 鈥� whether FTT findings irrational 鈥� application to adduce further evidence.
Updates to this page
Published 1 December 2016