I am sure all parties felt sympathy for the Appellant in this case. She imported ‘Cellect,’ a product which claimed to be an effective cancer treatment, but was charged around £100 in import duties and VAT, which she obviously was not expecting.
The FTT held that the product was correctly classified under CN 2106 90 92 (miscellaneous edible preparations – food preparations not elsewhere specified or included – other - containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch), and that it failed to be treated as VAT zero rated under either the Food schedule (Sch 1) or the Drugs, Medicines, etc. schedule (Sch 12).
I noted that, since the Appellant suffered from cancer, she was able to ‘attend’ by telephone link.
The decision is here: http://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j10210/TC06244.pdf
About Les Howard
Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.