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Other cases that caught our eye: 14 June 2024

VAT on KFC sauce pots: Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC) (3 June 2024) concerned whether a supply of a sauce pot with a takeaway meal in a Kentucky Fried Chicken franchise was part of a standard rated supply of hot food or a separate zero-rated supply of food the total amount of VAT at stake in this and related appeals being over £3m. On the substantive point the FTT was clear that where a dip pot was included with a meal it was part of a single standard rated supply: ‘The overwhelming likelihood must therefore be that the typical consumer of a meal deal which includes a dip pot considers the dip pot simply as an accompaniment to the hot food and therefore as a means of better enjoying the hot food.’

On the estopped point although the company had originally accounted for VAT on the...

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