Revenue and Customs Brief 6 (2021): VAT liability of juice cleanse programmes

Published on: 17 May 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT brief concerning the VAT treatment of supplies of juice cleanse programmes following the Upper Tribunal (UT) decision involving The Core (Swindon) Ltd UT/2019/0049. The issue in this case was whether the sale of juice cleanse programmes were standard rated beverages or zero-rated meal replacements.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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