The Supreme Court rejects Subway application for permission to appeal

19 Dec 2014 | by Caroline Sweeney

The Supreme Court has confirmed that HMRC are entitled to charge VAT on hot takeaway foods as that in so doing they do not breach any principles of European law.

Sub One’s permission to appeal to the Supreme Court regarding the taxation of its toasted sandwiches was refused on 17th December. Permission was refused on the basis that Sub One’s application did not raise an arguable point of law.

Click to view the Supreme Court reasoning and the summary order for Sub One Limited v HMRC.

Melanie Hall QC, representing HMRC, led Ewan West of Monckton Chambers