BOTTLED SCIENCE LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00429 (TCC)
Upper Tribunal Tax and Chancery decision of MRS JUSTICE RUSHTON and JUDGE RUPERT JONES on 04 November 2026
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VAT – ‘Skinade’ liquid collagen product – whether zero-rated as “food of a kind used for human consumption” under Item 1, Group 1, Schedule 8 to VATA – permission granted to Appellant to raise new point not taken before the FTT as ground of appeal before the UT – FTT erred by misinterpreting inclusive definition in Note 1, “food includes drink” as not being conclusive – see subsequent Court of Appeal decision in Innovative Bites – remitted to differently constituted FTT to determine whether product was “drink” and therefore “food” – appeal allowed