- Bottled Science Limited sold ‘Skinade’, marketed as a skin drink using advanced technology
- Claimed overpaid output VAT of £1,250,840, arguing Skinade should be zero-rated as food
- First-tier Tribunal ruled Skinade was not food for VAT purposes
- Factors reviewed included product being a beauty product, name, nutritional value, taste, and packaging
- Packaging and marketing of Skinade weighed most heavily in decision
- FTT concluded Skinade was not food and did not qualify for zero-rating
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
