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Bottled Science Ltd v Revenue and Customs (collagen drink product - whether "food of a kind used for human consumption")   flag 

[2024] UKFTT 592
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
4th July, 2024

Legislation Cited

Legislation Name Provision
Regulation (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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) [2023] UKFTT 371 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2023 BAILII flag 1
News Corporation UK & Ireland Ltd v Revenue and Customs Comrs [2023] UKSC 7; [2024] AC 89 United Kingdom Supreme Court United Kingdom 22 Feb 2023 BAILII flag 7
HMRC v The Core (Swindon) Ltd [2020] UKUT 301 United Kingdom Upper Tribunal United Kingdom 11 Nov 2020 BAILII flag 3
Nestlé UK Ltd v HMRC [2018] UKUT 29 United Kingdom Upper Tribunal United Kingdom 14 Feb 2018 BAILII flag 1
Phoenix Foods Ltd v HMRC [2018] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2018 BAILII flag 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 flag 53
English v Emery Reimbold & Strick Ltd [2002] EWCA Civ 605; [2002] 3 All ER 385; [2002] 1 WLR 2409; [2002] All ER (D) 302; [2003] IRLR 710; [2002] UKHRR 957; [2002] CPLR 520; 164 JP 240 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Apr 2002 BAILII flag 757
[2002] All Er 385 [2002] All ER 385 United Kingdom circa 2002 LexisNexis flag 2
Meek v City of Birmingham District Council [1987] EWCA Civ 9; [1987] IRLR 250 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Feb 1987 BAILII flag 857
GR Soni v Cce [1980] VATTR 9 United Kingdom circa 1980 flag 1
Marfleet Refining Co Ltd [1974] VATTR 289 United Kingdom circa 1974 flag 2

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