Sub One v HMRC, in which Melanie Hall QC and Ewan West of Monckton Chambers represented HMRC, is a featured case in this week’s edition of ‘The Lawyer.’
In Sub One v HMRC, The Hon Mr Justice Arnold rejected a challenge made by 1,200 hot food outlets to the UK legislation on VAT payable on hot takeaway food. The outlets argued that the legislation, introduced by Thatcher, was contrary to EU law because it inevitably meant that hot food outlets were taxed differently depending on what was in the mind of the supplier when the food was heated. The Judge disagreed. The legislation did not breach EU law. He concluded that it was perfectly possible to assess the purpose for which food has been heated above ambient air temperature in a way that did not create inequality between competing food outlets.
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