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INNATE-ESSENCE Ltd (t/a THE TURMERIC CO) v Revenue & Customs (VAT - food zero rating - whether a turmeric shot is standard rated as a beverage) 1

[2023] UKFTT 371

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

17th April, 2023

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bottled Science Ltd v Revenue and Customs (collagen drink product - whether "food of a kind used for human consumption")	[2024] UKFTT 592	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jul 2024	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Core (Swindon) Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc)	[2018] UKFTT 741	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2018	BAILII		1
HMRC v The Core (Swindon) Ltd	[2020] UKUT 301	United Kingdom Upper Tribunal	United Kingdom	11 Nov 2020	BAILII		3
Innocent Ltd v Revenue & Customs	[2010] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Oct 2010	BAILII		7
Kalron Foods Ltd v HMRC	[2007] EWHC 695	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Ocean Grown UK Ltd v Revenue & Customs	[2008] UKVAT V20562	VAT & Duties Tribunals	United Kingdom	31 Jan 2008	BAILII		1
Procter & Gamble UK v Revenue and Customs Commissioners	[2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2009	BAILII		53

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