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HMRC continues to target clinics and hospitals for VAT on cosmetics

SCOTT HARWOOD: A recent First Tier Tribunal decision [TC07310 Skin Rich Ltd] has ruled that the procedures undertaken by health clinic Skin Rich Limited (SRL) were cosmetic in nature and were not exempt as either medical care or, given they were not regarded as a regulated clinic, as qualifying services provided by a hospital or similar institution.

Source: LinkedIn

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