- Get a Drip Limited registered for VAT in 2017, claiming its vitamin drips and injections were zero rated as medical goods.
- HMRC later determined these supplies were standard rated, but GAD argued they were VAT exempt as medical care.
- The First-tier Tribunal ruled that the supplies were medical care and thus exempt.
- Treatments were based on assessments by doctors or nurses, qualifying them as medical care.
- HMRC argued there was no diagnosis, treatment, or cure involved, but the FTT found a therapeutic purpose.
- The FTT’s decision was based on product samples and expert evidence, despite inconsistencies in GAD’s position.
- HMRC withdrew its expert evidence, but the FTT found GAD’s expert evidence sufficient.
- The FTT allowed GAD’s appeal, confirming the supplies as exempt medical care.
Source: taxscape.deloitte.com
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.
