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VAT Exemption for Cosmetic Skin Treatments: The Skin Science Case Analysis

  • Skin Science case in the First Tier Tribunal (FTT) discussed whether cosmetic skin treatments are exempt from VAT
  • Skin Science clinic run by Registered General Nurse (RGN) at 10 Harley Street, London
  • Treatments provided by Skin Science include fillers, injections, peels, and other cosmetic procedures
  • Skin Science argued that treatments are exempt from VAT as they are aimed at treating recognized medical conditions
  • HMRC contended that treatments were standard rated as they were primarily cosmetic and did not meet exemption requirements
  • Decision was made that treatments did not qualify as medical care for VAT exemption purposes

Source: marcusward.co

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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