The Commissioners for HM Revenue and Customs v The Core (SWINDON) Limited [2020] UKUT 0301 (TCC)

The Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Upper Tribunal Judge Herrington on 11 November 2020

Read the full decision in HMRC v The Core (Swindon) Ltd

VAT– zero rating-whether FTT erred in reaching its conclusion that Juice Cleanse Programmes should be zero rated as supplies of food rather than standard rated as supplies of beverages- held no- appeal dismissed-Group 1 Schedule 8 VATA 1994

Published 16 November 2020