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Subway loses legal challenge over VAT on hot food

@ Anonymous Is it really inconsistent? I had thought the VAT ruling on pasties was that if food is 'kept warm' then it is liable to VAT. I think the pastie argument was that pasties were baked on a regular basis but were NOT kept warm. Therefore a customer may get a hot, warm or cold item depending on how long the food has been on display. Subway seem to be physically heating the product directly for each individual and so VAT becomes liable.

12-Oct-2012

11:33 am