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Popular meat combo

17 June 2014 / Mike Truman
Issue: 4456 / Categories: Comment & Analysis , hot food , Subway , VAT

A mouthwatering judgment served by the Court of Appeal in a case concerning hot sandwiches

KEY POINTS

  • Are toasted sandwiches and those with a hot filling standard-rated?
  • Pimblett subjective test was wrong; it should have been objective.
  • Principle of fiscal neutrality had been breached by not applying the correct law.
  • But it did not give Sub One the right to share in the windfall profit of others.

It is commonly believed that judges are out of touch with ordinary life; a belief that is often illustrated by the apocryphal exchange between a judge and a barrister after a witness has just referred to The Beatles:

“Who are The Beatles?”

“I believe they are a popular beat combo m’lord.”

Now I may well be doing Lord Justice McCombe a disservice but I doubt that he regularly eats at Subway. I also initially doubted ...

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