Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Purpose of heating food

15 January 2013
Issue: 4386 / Categories: Tax cases , VAT
Sub One Ltd (t/a Subway) v CRC, Upper Tribunal (Tax and Chancery Chamber)

The taxpayer a franchisee of the Subway chain sold toasted sandwiches and meatball marinara which HMRC said should be treated as standard-rated supplies within VATA 1994 Sch 8 part II group 1 note 3(B).

The company appealed.

The First-tier Tribunal dismissed the taxpayer’s appeal on the basis the food was heated to above ambient air temperature so that it could be eaten hot.

The taxpayer appealed in one of more than 1 200 appeals from Subway franchises; the First-tier Tribunal directed that the case should be treated as the lead appeal.

The Upper Tribunal said the question was objective: was the food hot at the point of supply so that it could be eaten hot?

The tribunal decided it was clear that the toasted sandwiches and meatball marinara had been heated to enable them to be eaten hot and not for any other purposes....

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon