Kris Talikowski marketed his juices as a ‘meal replacement’ and refused to pay extra tax on the product.

He entered into a legal battle with the tax authorities in 2015 and won the original case three years later when a tax tribunal ruled in his favour.

The First Tier Tribunal, ruled that for VAT purposes the juices, which were made from fresh fruit and vegetables, could not be classed as beverages and so were not subject to the standard rate of VAT.

Two appeal judges have now upheld the original decision and dismissed an appeal to the Upper Tribunal of the Tax and Chancery Chamber by HMRC.

Current tax regulations state that most food is VAT-free and venues don’t need to charge tax on cold takeaway foods unless eaten in a specific place. Nevertheless, VAT is payable for purchases including sports drinks, soft drinks and mineral water.

HMRC argued that the original tribunal had made mistakes in the way it classified juices, The Herald reports.

Mr Talikowski, who operates The Core juice bar in Swindon, said: “One of our arguments is the programmes are used by our customers as meal replacements.”