The hearing at the First Tier Tribunal followed a dispute with HMRC about a VAT refund for a total of £106,438 for three tax years from 2015 onwards.

The appellant, Queenscourt, appointed Charlotte Brown, a corporate tax manager from PwC to argue at the First Tier Tribunal that the dipping pots that come with certain meals from KFC should be separately zero-rated for VAT purposes.

Typically, hot food from a fast-food restaurant is standard rated, while cold food, such as coleslaw and cookies are zero-rated. The argument in this case centred around the dipping pots which come with KFC meal deals, such as the supercharger dip.