- The Upper Tribunal (UT) set aside the First-tier Tribunal (FTT) decision denying VAT exemption to Illuminate Skin Clinics Limited for medical care services.
- The UT found the FTT assessed the therapeutic purpose of treatments too narrowly, particularly regarding evidence of diagnosis.
- The UT allowed the appeal on this ground and remitted the case to the FTT for reconsideration.
- The UT clarified that VAT exemption requires services to be provided by a registered person and have a therapeutic purpose, with the principal purpose determined by a multi-factorial analysis.
- The UT’s guidance is expected to assist in similar pending cases regarding VAT exemption for cosmetic treatments.
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.
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