[2025] UKUT 00313 (TCC)

The Applicant, Bottled Science Ltd, applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 4 July 2024 (“the Decision”). The Decision was made by the FTT following a hearing conducted on 29 and 30 January 2024.

The FTT dismissed the Applicant’s appeal against HMRC’s decision. HMRC had refused a claim for overdeclared output tax on the basis that the Applicant’s collagen drink product “Skinade” was standard rated for the purposes of VAT. The FTT agreed with HMRC that Skinade does not fall within the zero-rating classification for “food of a kind used for human consumption” within Item 1, group 1, Schedule 8 to the Value Added Tax Act 1994 (“VATA”).

References in square brackets [] are to paragraphs in the Decision.

By a decision dated 20 March 2025 (“the PTA Decision”), the FTT refused the Applicant permission to appeal the FTT’s Decision to the Upper Tribunal (‘UT’) on the nine grounds of appeal pursued.

The Applicant renewed its application to the UT for permission to appeal in-time on 11 April 2025 within a month thereafter.

On 2 June 2025 the Applicant renewed its application for permission to appeal requesting reconsideration at an oral hearing of the nine grounds of appeal pursued.

On 17 September 2025 the Applicant filed written submissions in support of an additional ground of appeal to be pursued.

On 18 September 2025 I held a video hearing, by CVP, of the permission application. Mr Schofield appeared for the Applicant and Mr Watkinson appeared for HMRC. I am grateful to them both for their submissions.