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United Kingdom
United Kingdom
FTT: Dip pots ancillary to hot takeaway meals; single standard-rated supply; HMRC recovery under VATA 1994 s80(4A) upheld; legitimate expectation and estoppel arguments rejected (Queenscourt Ltd v HMRC)
Published on: 26 June 2024
Published by a LexisNexis Tax expertLegal News
Article summary
Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC)
Queenscourt supplied takeaway meal combinations featuring hot chicken, fries and a cold dipping pot, with some bundles also offering other chilled items such as cookies and yoghurts. The business had originally accounted for each meal deal as a single standard-rated supply, but subsequently revised its position, concluding that the cold elements, including the dip pots, were distinct zero-rated supplies. HMRC accepted an initial error correction without querying whether the dip pots constituted separate supplies. Later, Queenscourt filed a further error correction covering different VAT periods. On that occasion, HMRC disputed the inclusion of the dip pots and maintained they were an ancillary component of a single supply of hot food, and so shared the same VAT liability (ie standard-rated). That challenge also prompted a review of the VAT repayment arising from the first error correction. The review culminated in a recovery assessment. The assessment was issued under section 80(4A) of the Value Added Tax Act 1994 (VATA 1994), which sets the basis for recovery assessments where VAT has been over-credited by HMRC. Queenscourt appealed to the FTT. The issues were dip pots, single supply analysis, and section 80(4A) recovery...
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