Value added tax – Zero-rating. The taxpayer was a franchisee in the 'Subway' chain of sandwich shops. It sold toasted sandwiches and a hot sandwich that contained cooked meatballs in sauce. The Revenue and Customs Commissioners determined that those products would be assessed as chargeable to VAT at the standard rate rather than zero rated. The taxpayer's appeals to the tribunals failed. The Court of Appeal, Civil Division, also dismissed the appeal. Section 30 and Sch 8 Pt II of the Value Added Tax Act 1994 were to be construed as providing for an objective test to determine the intention behind the supply of hot food; the previous subjective test was incorrect and a failure to properly implement or apply European law in practice.