United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Sub One Limited T/A Subway v HMRC [2012] UKUT 34 (TCC) (03 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/34.html
Cite as: [2012] UKUT 34 (TCC)

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Sub One Limited T/A Subway v HMRC [2012] UKUT 34 (TCC) (03 October 2012)

"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."

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