For the cupcakes:
Heat the oven to 180°C (160° fan) 350°F gas 4. Place paper cases in a 12 hole muffin tin.
Beat the butter and sugar in a mixing bowl until light and fluffy.
Stir in the lemon zest.
3 Beat in the eggs one at a time, mixing well between each one. Add the flour and milk and mix gently until just incorporated.
The mixture will be slightly lumpy.
Spoon into the tins to half fill them. Add a few pieces of toffee then cover with more mixture.
5 Bake for about 20 minutes until firm and risen.
Cool in the tin for 5 minutes, then place on a wire rack to cool completely.
Roughly crumble the meringues over the cakes.