Bookfinders trades as a Subway franchise.  About 75 per cent of its business is takeaway sandwiches, tea and coffee and the like.  In 2006, the company made an unsuccessful claim to Revenue for a Vat repayment. The row included whether tea and coffee, served hot, is vatable at the zero or 13.5 per cent rate and if Subway’s bread qualifies as “bread” for zero-rating purposes. An appeal to the Appeal Commissioners, decided in 2010, fell on stony ground.  Bookfinders’ further appeal to the High Court was rejected in October 2016 as was a subsequent plea to the Court of Appeal…