Subway loses ‘meatball sub’ VAT case

The Upper Tribunal’s rejection of an appeal by Subway franchisees, Sub One Ltd (t/a Subway) v R & C Commrs [2012] UKUT 34 TCC, concerning the VAT liability of toasted subs and meatball marinara, may now call into question existing case law on the supply of ‘hot food’ for VAT purposes and reignite the pasty tax debate.

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