May 22
KFC Dip Pots Cost HMRC £106,000 in Major VAT Appeal Defeat
In a landmark ruling handed down by the Upper Tribunal (Tax and Chancery Chamber) on 19 May 2026, the KFC franchise operator Queenscourt Limited has won its appeal against HMRC, securing a finding that dip pots supplied as part of a takeaway meal deal are separate zero-rated supplies for VAT purposes, not part of a single composite standard-rated supply alongside hot food. The decision…
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