Aesthetic-Doctor.com Ltd v Revenue & Customs: VAT Exemptions for Cosmetic Clinic Services

• The case is about the appeal of Aesthetic-Doctor.com Ltd v Revenue & Customs regarding the exemption of VAT for cosmetic clinic services.
• The First-tier Tribunal (Tax) in the UK heard the case.
• The appeal reference is TC/2020/01588.
• The tribunal determined that aesthetic medicine is not considered medical care for VAT exemption purposes.
• The services provided by the cosmetic clinic were also not exempt from VAT.
• The appeal was dismissed.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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