QUEENSCOURT LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00195 (TCC)
Upper Tribunal Tax and Chancery Decision of THE HONOURABLE MRS JUSTICE JOANNA SMITH DBE and JUDGE MARK BALDWIN on 19 May 2026
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VALUE ADDED TAX – whether dip pots supplied as part of a takeaway meal deal are a separate zero rated supply or whether they are part of a composite standard rated supply alongside the hot food in the relevant meal deal – jurisdiction of the First-tier Tribunal to consider arguments based on legitimate expectation in the context of an appeal under s 83(1)(t) Value Added Tax Act 1994 – whether HMRC precluded from recovering tax wrongly credited under s 80 Value Added Tax Act 1994 on the basis of legitimate expectation – appeal allowed
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Published 19 May 2026