The particular issue in this appeal is whether the supply of a dip pot as part of a KFC takeaway meal deal is a separate zero rated supply or whether it is part of a single, standard rated supply of hot food.
The appellant had, until 2019, accounted for VAT on the basis that the dip pots formed part of a single standard rated supply. However, it then changed its view on this and submitted an error correction notice to reclaim the VAT it considered it had wrongly accounted for between October 2015 and September 2018. After some debate, HMRC agreed to repay the VAT.
Appelent then submitted a further error correction notice to reclaim VAT which it had accounted for on dip pots comprised in takeaway meal deals between October 2018 and September 2019. This claim was reviewed by a different HMRC officer and was refused on the basis that the dip pots formed part of a single standard rated supply. The officer also considered the previous repayment to have been incorrect and issued assessments in order to recover the amount which had been repaid.
The Tribunal dismisses the Appeal and rules that the supply of dip pots as part of a takeaway meal deal is part of a single standard rated supply of the hot food and dips.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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