Sub One Ltd (T/A Subway) v Revenue and Customs: FTTTx 14 Oct 2010

FTTTx VAT – ZERO RATING OF FOOD – the Appellant sold toasted sandwiches (known as Subs) and a filling, meatball marinara – was the Appellant’s dominant purpose for heating the foodstuffs to enable them to be consumed at a temperature above ambient air temperature – Yes – toasted subs and meatball marinara standard rated – Appeal dismissed – note 3(b) group 1 schedule 8 VAT Act 1994.

Citations:

[2010] UKFTT 487 (TC)

Links:

Bailii

VAT

Updated: 28 August 2022; Ref: scu.426646