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.
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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.