In Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC) (3 June) the FTT held that dip pots supplied in a meal deal were part of a single standard-rated supply of hot takeaway food. It also held that a HMRC recovery assessment was validly made and that HMRC were not prevented from making its assessment either because of legitimate expectation or estoppel.
Queenscourt sold takeaway meals that included various items such as hot chicken fries and a (cold) dip pot. Some meal deals also included other cold items like cookies and yoghurts. Queenscourt had treated a meal deal as a single standard-rated supply but later changed its view and decided the cold items including the dip pots were separate zero-rated supplies. An error correction was initially accepted by HMRC at which time it did not question whether the dip pots were separate supplies.
Later Queenscourt submitted another error correction...
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