Editing Subway (restaurant) (section)

===United Kingdom VAT treatment===
In October 2010, Subway franchisees in the United Kingdom lost a high court appeal against paying standard [[Value-added tax|VAT]] on all toasted subs, as required by [[HM Revenue and Customs]]. Thus, in the United Kingdom, a toasted sub attracts VAT, whereas a cold sub, eaten off the premises, does not. Competitors such as [[Quiznos]] and [[McDonald's]] do not pay VAT on similar food.<ref>{{cite news |url=https://www.examiner.co.uk/news/west-yorkshire-news/subway-wrangle-over-vat-could-4982720 |title=Subway wrangle over VAT could be heading to high court |work=Huddersfield Daily Examiner |date=January 4, 2011 |access-date=June 29, 2011 |archive-date=May 18, 2015 |archive-url=https://web.archive.org/web/20150518123521/http://www.examiner.co.uk/news/west-yorkshire-news/subway-wrangle-over-vat-could-4982720 |url-status=live }}</ref><ref>{{cite web |url=http://www.taxation.co.uk/taxation/node/21166 |title=Big butties, small mindedness |publisher=Taxation |date=October 20, 2010 |access-date=February 17, 2011 |url-status=dead |archive-url=https://web.archive.org/web/20101026072443/http://www.taxation.co.uk/taxation/node/21166 |archive-date=October 26, 2010 |df=mdy-all }}</ref><ref>{{cite web |url=http://howladerandco.com/subway-vat-appeal-subway-loses/337/ |title=Subway VAT appeal: Subway loses |publisher=Howlader & Co |date=November 4, 2010 |access-date=January 17, 2011 |archive-date=August 18, 2011 |archive-url=https://web.archive.org/web/20110818021122/http://howladerandco.com/subway-vat-appeal-subway-loses/337/ |url-status=live }}</ref>

In March 2012, [[Chancellor of the Exchequer]], [[George Osborne]] announced plans to close the loophole that allows Subway competitors to offer hot food without paying VAT. This legislation was expected to come into force from October 2012 onward,<ref>{{cite news |url=https://www.bbc.co.uk/news/uk-politics-17468868 |work=BBC News |title=Budget 2012: VAT move could 'hit cost of bacon rolls' |date=March 21, 2012 |access-date=July 21, 2018 |archive-date=June 18, 2018 |archive-url=https://web.archive.org/web/20180618153925/https://www.bbc.co.uk/news/uk-politics-17468868 |url-status=live }}</ref> but on May 28, 2012, the government withdrew plans to charge VAT on originally hot food being allowed to cool naturally.<ref>{{cite news |url=https://www.bbc.co.uk/news/uk-politics-18244640 |work=BBC News |title=Government does U-turn over 'Cornish pasty tax' |date=May 28, 2012 |access-date=July 21, 2018 |archive-date=June 23, 2018 |archive-url=https://web.archive.org/web/20180623073619/https://www.bbc.co.uk/news/uk-politics-18244640 |url-status=live }}</ref> In June 2012, Subway launched the "Toast the Tax" campaign to put pressure on [[Government of the United Kingdom|the government]] to drop VAT on toasted sandwiches, as it has done for hot savouries.<ref>{{cite web |last=Shaw |first=Martin |url=https://www.examiner.co.uk/news/west-yorkshire-news/david-cameron-birkby-v-david-4950101 |title=David Cameron of Birkby v David Cameron of Downing Street in toastie tax row |work=Huddersfield Examiner |date=June 24, 2012 |access-date=June 5, 2013 |archive-date=May 18, 2015 |archive-url=https://web.archive.org/web/20150518120005/http://www.examiner.co.uk/news/west-yorkshire-news/david-cameron-birkby-v-david-4950101 |url-status=live }}</ref>