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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
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
[2002] All Er 385 [2002] All ER 385 United Kingdom circa 2002 LexisNexis flag 2
Marfleet Refining Co Ltd [1974] VATTR 289 United Kingdom circa 1974 flag 2
GR Soni v Cce [1980] VATTR 9 United Kingdom circa 1980 flag 1

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