The CoA has just released its judgement in the Subway hot food case. It concerns the liability of toasted sandwiches (known as Subs) with a hot filling; meatball marinara.
This is a lead case for a large number of claims submitted on the basis that VAT has been over declared on certain supplies of hot takeaway food, that are (it was argued) essentially the same as supplies that have obtained zero rating. The Court has dismissed the taxpayer’s appeal.
If you have any “hot food” claims lodged – please contact us for further information.