Earlier this week, the Upper Tribunal handed down its judgment in Queenscourt v HMRC [2026] UKUT 195 (TCC). The Upper Tribunal allowed the appeal on the basis that the FTT had erred in law in its decision that a KFC dip pot was ancillary to a principal supply of hot chicken when supplied as part of a meal deal including other items. The Upper Tribunal held that two or more elements of a single transaction cannot constitute a single supply if other elements of the same transaction are separate supply. The Tribunal has also provided important guidance on the public law jurisdiction of the FTT, observing that the FTT had been wrong to follow the earlier decision of Zeman Sp Z.o.o. v HMRC [2021] UKUT 182 (TCC).
Dilpreet K. Dhanoa acted for HMRC in this matter. The full judgment is available online: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2026/195
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