- Bottled Science Limited sold ‘Skinade’, marketed as a skin drink using advanced technology
- Claimed overpaid output VAT of £1,250,840, arguing Skinade should be zero-rated as food
- First-tier Tribunal ruled Skinade was not food for VAT purposes
- Factors reviewed included product being a beauty product, name, nutritional value, taste, and packaging
- Packaging and marketing of Skinade weighed most heavily in decision
- FTT concluded Skinade was not food and did not qualify for zero-rating
Source: taxscape.deloitte.com
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.
Latest Posts in "United Kingdom"
- Essential Guide to VAT Refunds for DIY Housebuilders: What You Can and Cannot Claim
- Ed Miliband Hints at Possible VAT Cut on Energy Bills in Upcoming Autumn Budget
- Upper Tribunal Remits VAT Exemption Case for Cosmetic Treatments to First-tier Tribunal
- Understanding VAT: How It Works, Its Impact, and Options for Reform in the UK
- UK Tribunal Rules Locum Doctor Supplies via Agencies Are VAT Exempt for NHS Trusts
