Policy paper

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

This brief explains HMRC’s policy on the VAT treatment of supplies of juice cleanse programmes.

From:
HM Revenue & Customs
Published
17 May 2021

Documents

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

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This brief explains HMRC’s policy concerning the VAT treatment of supplies of juice cleanse programmes following the Upper Tribunal decision in The Core (Swindon) Ltd Decision No UT/2019/0049 (‘The Core’).

The issue in this case was whether the sale of juice cleanse programmes were standard-rated beverages or zero-rated meal replacements.

Published 17 May 2021

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