- Queenscourt Limited case involved dip pots in takeaway meal deal
- Appellant initially paid output tax on dip pots as part of single supply
- Later claimed overpaid tax on dip pots, HMRC agreed to repay
- HMRC later refused repayment for similar claim, issued recovery assessments
- Queenscourt appealed, arguing no change in circumstances since initial repayment
- FTT dismissed appeal, ruled dip pots part of single supply of hot food
- Legitimate expectation and estoppel arguments also dismissed
- Single/multiple supply cases likely to continue in future
Source:
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.
