This case was brought by Sub One, part of the subway franchise, who argued that there was a breach of fiscal neutrality in the ruling by HMRC that toasted sandwiches and meatball marinara products should be treated as standard rated. The Court of Appeal dismissed the appeal, finding that the legislative test, which focuses on the purpose for which food has been heated, did not give rise to any lack of certainty or unfairness based on the VAT principle of fiscal neutrality.