- Case involves a dispute over whether certain cosmetic skin treatments are exempt from VAT
- Tribunal held that treatments were not for the primary purpose of protecting, restoring, or maintaining health
- Appeal was dismissed
- Assessment issued by HMRC was found to be outside the time limit and appeal was upheld
- Appellant, Gillian Graham (trading as Skin Science), challenged two decisions made by HMRC
- Appellant claimed that skin care treatments are exempt from VAT as they are considered medical care
- HMRC argued that the supplies are subject to VAT at the standard rate and the assessment is valid
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.
